Explanation:
The Journal Entry is given below:-
1. Fees income Dr, $750
To cash $750
(Being fees income is recorded)
2. Utilities expense Dr, $1,050
To cash $1,050
(Being utilities expense is recorded)
3. Accounts receivable Dr, $7,800
To fee income $7,800
(Being services provided is recorded)
4. Equipment Dr, $4,600
To cash $4,600
(Being equipment purchase is recorded)
5. Accounts payable Dr, $3,500
To cash $3,500
(Being payment of is recorded)
6. Cash Dr, $15,250
To fee income $15,250
(Being cash receive is recorded)
7. Cash Dr, $6,250
To Accounts Receivable $6,250
(Being cash receive is recorded)
8. Cash Dr, $25,000
To capital $25,000
(Being additional investment is recorded)
9. Supplies Dr, $3,250
To accounts payable $3,250
(Being purchase of supplies is recorded)
10. Rent expense Dr, $3,750
To cash $3,750
(Being rent expenses is recorded)