Examine the following transactions and identify those that created expenses for EK Servicing. Prepare General Journal entries to record those transactions and explain why the other transactions did not create expenses.
a. Paid $14,100 cash for office supplies purchased 30 days previously.
b. Paid the $1,125 salary of the receptionist.
c. Paid $45,000 cash for equipment.
d. Paid utility bill with $930 cash.
e. Elijah Kunnuk withdrew $5,000 from the business account for personal use.