Answer:
I used an excel spreadsheet since there is not enough room here.      
Explanation:
 
        
             
        
        
        
a. Check to utility company for $87.26. 
d. The three open invoices issued to the hair stylist.
e. Check to the telephone company for $54.19
Telephone expense, Utility expense and Rent Invoices issued to barbers require a new journal entry.
An expense is an item that generally requires an outflow of money or some form of property to another person or group in payment for an item, service, or other category of expense. For tenants, rent is an expense. For students and parents, teaching is a cost.
Expenses are money that costs or must be spent to do something. Most of the marble was imported from Italy at great expense. Vacations with dogs can often come at an additional cost. It wasn't a lot of money, but it helped me pay my bills.
Learn more about  expense here 
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Norming stages known as forming storming and performing psychologist bruce tuckman who created this memorable phase later added a fifth stage.