In January, Tongo, Inc., a branding consultant, had the following transactions. Received $15,000 cash for consulting services rendered in January. Issued common stock to investors for $12,000 cash. Purchased $16,000 of equipment, paying 25 percent in cash and owing the rest on a note due in 2 years. Received $8,300 cash for consulting services to be performed in February. Bought and received $1,230 of supplies on account. Received utility bill for January for $1,500, due February 15. Consulted for customers in January for fees totaling $23,300, due in February. Received $17,700 cash for consulting services rendered in December. Paid $615 toward supplies purchased in (e). Prepare the journal entry for each of the above transactions. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)