a.

 To launch the company, Jenna Aracel, the owner, invested $160,000 cash, office equipment with a value of $8,700, and $64,000 of drafting equipment in exchange for common stock.

b.

The company purchased land worth $55,000 for an office by paying $9,000 cash and signing a long-term note payable for $46,000.

c.

The company purchased a portable building with $58,000 cash and moved it onto the land acquired inb.

d.

The company paid $3,500 cash for the premium on an 18-month insurance policy.

e.

The company completed and delivered a set of plans for a client and collected $6,600 cash.

 f.

The company purchased $31,000 of additional drafting equipment by paying $9,800 cash and signing a long-term note payable for $21,200.

g.

The company completed $19,500 of engineering services for a client. This amount is to be received in 30 days.

h.

The company purchased $1,500 of additional office equipment on credit.

i.

The company completed engineering services for $26,000 on credit.

j.

The company received a bill for rent of equipment that was used on a recently completed job. The $1,533 rent cost must be paid within 30 days.

k.

The company collected $9,000 cash in partial payment from the client described in transaction g.

l.

The company paid $2,400 cash for wages to a drafting assistant.

m.

The company paid $1,500 cash to settle the account payable created in transaction h.

n.

The company paid $1,165 cash for minor maintenance of its drafting equipment.

o.

The company paid $10,590 cash in dividends.

p.

The company paid $1,700 cash for wages to a drafting assistant.

q.

The company paid $3,300 cash for advertisements on the Web during June.