Some of the January transactions of City flights are listed below Jan 3 Paid $3,520 rent for hangar space during January.
Jan 4 Placed advertising in local newspaper for publication during January. The agreed price of $860 was payable within 10 days after the end of the month.
Jan 7 The business City Flights took a loan from the bank of amount $20,000.The loan has to be paid back to the bank as Accounts payable.
Jan 15 O. Wright the owner withdrew $7,500 cash for personal use.
Jan 16 Paid salaries to employees for services rendered in first half of January $13,200.
Jan 25 Provided transportation for executives of the Hurley Corporation a long time credit customer. Sent bill for $ 470 due within 30 days.
Jan 29 Received a bill from Western Oil Company for fuel used in January amounting to $4,360 and payable by February 10.
Jan 31 Paid $3,372 to Steven Motors for repair and maintenance work during January.

Instructions :
Prepare Journal entries from the above business transactions.