Answer:
The below in the explanation the required journal entries as requested.
Explanation:
The journal entries required for Spade Company are as follows:
a Dr  Cash                    $100,750
   Cr Common stock                                $100,750
   Being capital invested in the business
b. Dr Office supplies     $1,250
    Cr Cash                                  $1,250
   Being purchase of office supplies
c.Dr Office equipment   $10,050
   Cr Accounts  payable               $10,050
   Being purchase of equipment on account
d. Dr Cash                       $15,500
    Cr Fees earned                               $15,500
     Being receipt of cash for services rendered
e.Dr Accounts  payable      $10,050
   Cr. Cash                                            $10,050
    Being payment for office equipment bought on account
f.Dr Accounts receivable     $2700
  Cr Fees earned                                   $2700
 Being amount billed for services 
g. Dr Rent Expense                          $1,225
    Cr Cash                                         $1225
  Being monthly rent paid
h. Dr  Cash                             $1,225 
    Cr Accounts receivable                $1,225
    Being payment received from accounts receivable
i. Dr Dividends                       $10,000
  Cr  Cash                                               $10,000
 Being withdrawal cash from the business.