a$.$ Performed $$22,300$ of services on account.

b$.$ Collected $$23,200$ cash on accounts receivable.

c$.$ Paid $$5,100$ cash in advance for an insurance policy.

d$.$ Paid $$860$ on accounts payable.

e$.$ Recorded the adjusting entry to recognize $$3,300$ of insurance expense.

f$.$ Received $$8,200$ cash for services to be performed at a later date.

g$.$ Purchased land for $$1,390$ cash.

h$.$ Purchased supplies for $$800$ cash.

Required

Record each of the preceding transactions in general journal form and then show the effect of the transaction in a horizontal

statements model. The first transaction is shown as an example.