1-34 Amy Dixon opened the Dixon Travel Agency in January, and the company entered into the following transactions during January: (a) On January 2, Amy deposited $23,000 in the company's checking account. (b) To conduct its operations, the company purchased land for $3,000 and a small office building for $15,000 on January 3, paying $18,000 cash. (c) On January 5, the company purchased $700 of office supplies from City Supply Company, agreeing to pay for half of the supplies on January 15 and the remainder on February 15. (d) On January 12, the company purchased office equipment from Ace Equipment Com- Pany at a cost of $3,000. It paid $1,000 down and signed a note, agreeing to pay the remaining $2,000 at the end of one year. (e) On January 15, the company paid City Supply Company half the amount owed for the supplies purchased on January 5. (f) On January 28, Amy decided that the company did not need a desk it had pur- chased on January 12 for $400. The desk was sold for $400 cash to Chris Watson, an insurance agent, for use in his office. (g) On January 30, the company collected $900 of commissions for travel arrangements made for customers during January. (h) On January 31, the company paid Frank Jones $500 for secretarial work done dur- ing January. (i) On January 31. the company received its utilities and phone bill, totaling $120 for January. It will pay for this bill in early February. (j) On January 31, Amy withdrew $600 from the Company for her personal use. Required: (l) using the accounting system we developed in the chapter, record the pre- ceding transactions. (2) Prove the equality of the accounting equation at the end Of January. (3) List the source documents that you would normally use in recording each of the transactions.