On January 1, 2014, Alicia Masingale established Leopard Realty, which completed the following transactions during the month:
a. Alicia Masingale transferred cash form a personal bank account to an account to be used for the business, $23, 500.
b. Paid rent on office and equipment for the month, $4,000.
c. Purchased supplies on account, $1,800.
d. Paid creditor on account, $675.
e. Earned sales commissions, receiving cash, $16,750.
f. Paid automobile expense (including rental charge) for month, $1,000, and miscellaneous expenses, $800.
g. Paid office salaries, $2,150.
h. Determined that the cost of supplies used was $925.
i. Withdrew cash for personal use, $1,600.