Prepare journal entries for each of the following transactions: 1. Purchase equipment in exchange for cash of $22,400. 2. Provide services to customers and receive cash of $5,100. 3. Pay the current month's rent of $1,400. 4. Purchase office supplies on account for $800. 5. Pay employee salaries of $2,200 for the current month. Note: If no entry is required for a transaction/event, select "No Journal entry required" in the first account field.