Answer:
a. Dr Cash	17,500	
Cr Common Stock 17,500
b. Dr	Supplies	2,300	
Cr Account payable 2,300
c. Dr Cash	13,300	
Cr Sales commission 13,300
d. Dr	Rent expense 3,000	
Cr Cash 3,000
e. Dr Account payable	1,150	
Cr Cash 1,150
f. Dr	Dividend	1,800	
Cr Cash 1, 800
g. Dr Automobile expense	1,500	
Dr Miscellaneous expense	400	
Cr Cash 1,900
h. Dr Salaries expense	2,800	
Cr Cash 2,800
i. Dr Supplies expense	1,050	
Cr Supplies 1,050
Explanation:
Preparation of Journal entry
a. Dr Cash	17,500	
Cr Common Stock 17,500
b. Dr	Supplies	2,300	
Cr Account payable 2,300
c. Dr Cash	13,300	
Cr Sales commission 13,300
d. Dr	Rent expense 3,000	
Cr Cash 3,000
e. Dr Account payable	1,150	
Cr Cash 1,150
f. Dr	Dividend	1,800	
Cr Cash 1, 800
g. Dr Automobile expense	1,500	
Dr Miscellaneous expense	400	
Cr Cash 1,900
(1,500+400)
h. Dr Salaries expense	2,800	
Cr Cash 2,800
i. Dr Supplies expense	1,050	
Cr Supplies 1,050