Myra Sharma owns and operates a yoga studio, Green Yoga. Examine the following transactions and identify those that created expenses for Green Yoga. Prepare 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 yoga studio equipment. 

d. Paid utility bill with $930 cash.
e. Withdrew $5,000 from the business account for personal use.