Record each transaction in journal entry using the following:

Dec. Magness Delivery Service began operations by receiving $28,000 cash and a truck with a fair value of $10,000 from Ripley Magness. The business issued Magness capital in exchange for this contribution 1 Paid $1,800 cash for a twelve-month insurance policy. The policy begins December 1 Paid $550 cash for office supplies. Performed delivery services for a customer and received $2,000 cash. Completed a large delivery job, billed the customer, $3,000, and received a promise to collect the $3,000 within one week. 4 12 15 18 Paid employee salary, $1,400 20 Received $6,000 cash for performing delivery services. 22 Collected $1,900 in advance for delivery service to be performed later. 25 Collected $3,000 cash from customer on account. 27 Purchased fuel for the truck, paying $200 on account. (Credit Accounts Payable) 28 Performed delivery services on account, $1,100 29 Paid office rent, $2,100, for the month of December 30 Paid $200 on account. 31 Magness withdrew cash of $2,200