Leonard Matson completed these transactions during December of the current year: Dec.
1 Began a financial services practice by investing $15,000 cash and office equipment having a $5,000 value.
2 Purchased $1,200 of office equipment on credit.
3 Purchased $300 of office supplies on credit.
4 Completed work for a client and immediately received a payment of $900 cash.
8 Completed work for Acme Loan Co. on credit, $1,700.
10 Paid for the supplies purchased on credit on December 3.
14 Paid for the annual $960 premium on an insurance policy.
18 Received payment in full from Acme Loan Co. for the work completed on December 8.
27 Leonard withdrew $650 cash from the practice to pay personal expenses.
30 Paid $175 cash for the December utility bills.
30 Received $2,000 from a client for financial services to be rendered next year.

Required:
Prepare general journal entries to record these transactions.