Record the journal entries for January 2008 transactions

Record the journal entries for January 2008
transactions:
Jan 2 Jerry invested $20,000 cash and
$13,200 worth of dental equipment in the business in exchange for common stock
in a new corporation called J.A. Dentist, Inc.

Jan 3 Paid two months’ rent of $2,000.

Jan 4 Purchases $1,000 of dental supplies
and paid cash.

Jan 4 Paid insurance premiums of $3,600 for
a 1-year insurance policy.

Jan 6 Earned and collected dental fees of
$14,600 in cash during the week.

Jan 9 Paid secretary a salary of $1,200

Jan 10 Purchased $300 of dental supplies on
account.

Jan 11 Bought an automobile for business
use. It cost $13,000. Jerry paid $3,000 cash and signed anote payable for the
balance.

Jan 13 Received a $240 telephone bill that
will be paid later.

Jan 13 Billed customers $6,000 for dental
fees earned during the week.