Answer and Explanation:
The journal entries are shown below:
1. Equipment Dr $21,300
           To cash $21,300
(Being the equipment is purchased for cash)
For recording this we debited the equipment as it increased the assets and credited the cash as it reduced the assets
2. Cash Dr $6,100
        To Service revenue $6,100
(Being the cash received is recorded)
For recording this we debited the cash as it increased the assets and credited the service revenue as it increased the revenue
3. Rent expense $900
        To Cash $900
(Being the rent is paid)
For recording this we debited the rent expense as it increased the expenses and credited the cash as it reduced the assets
4. Office supplies Dr
         To Account payable 
(Being the office supplies purchased on account)
For recording this we debited the office supplies as it increased the assets and credited the account payable as it increased the liabilities 
5. Salaries expense
            To cash 
(Being the salaries paid is recorded)
For recording this we debited the salaries expense as it increased the expenses and credited the cash as it reduced the assets
 
        
             
        
        
        
Answer: The correct answer is "b. production and distribution processes becoming obsolete.".
Explanation: The typical risks of a cost leadership strategy include production and distribution processes becoming obsolete because to maintain cost leadership, the production and distribution processes must always be in constant observation to modify if necessary in order to maintain competitiveness and not remain stuck attached to a production and distribution model that as a consequence of innovations in the competition may become obsolete.
 
        
                    
             
        
        
        
There are video tutorials online. It might be a lot easier to understand it if you see it, rather than read it. Hope this helps! :)