The transactions of Spade Company appear below.
a. Kacy Spade, the owner, invested $18,750 cash in the company.
b. The company purchased office supplies for $544 cash.
c. The company purchased $10,369 of office equipment on credit.
d. The company received $2,212 cash as fees for services provided to a customer.
e. The company paid $10,369 cash to settle the payable for the office equipment purchased in transaction c.
f. The company billed a customer $3,975 as fees for services provided.
g. The company paid $515 cash for the monthly rent.
h. The company collected $1,670 cash as partial payment for the account receivable created in transaction f.
i. Kacy Spade withdrew $1,100 cash from the company for personal use.
Prepare general journal entries to record the transactions above for Spade Company by using the following accounts: Cash; Accounts Receivable; Office Supplies; Office Equipment; Accounts Payable; Common Stock; Dividends; Fees Earned; and Rent Expense. Use the letters beside each transaction to identify entries.

Costco wholesale corporation operates membership warehouses selling food, appliances, consumer electronics, apparel and other household goods at 471 locations across the u.s. as well as in canada, mexico and puerto rico. as of its fiscal year-end 2005, costco had approximately 21.2 million members. selected fiscal-year information from the company's balance sheets follows. ($ millions). selected balance sheet data 2005 2004 merchandise inventories $4,015 $3,644 deferred membership income (liability) 501 454 (a) during fiscal 2005, costco collected $1,120 cash for membership fees. use the financial statement effectstemplate to record the cash collected for membership fees. (b) in 2005, costco recorded $46,347 million in merchandise costs (that is, cost of goods sold). record thistransaction in the financial statement effects template. (c) determine the value of merchandise that costco purchased during fiscal-year 2005. use the financial statementeffects template to record these merchandise purchases. assume all of costco's purchases are on credit.