Answer :
Answer and Explanation:
The Journal entries are prepared below:-
1. Cash Dr, $33,540
To Common Stock $33,540
(Being the common stock issued is recorded)
2. No journal entry is required as the agreement has been entered
3. Office furniture Dr, $3,690
To Accounts payable $3,690
(Being the service revenue earned is recorded)
4. Accounts receivable Dr, $11,190
To Service revenue $11,190
(Being the service revenue earned is recorded)
5. Cash Dr, $155
To Service revenue $155
(Being the service revenue earned is recorded)
6. Accounts Payable Dr, $660
To Cash $660
(Being the payment of office furniture purchased is recorded)
7. Salary expense Dr, $3,460
To Cash $3,460
(Being the salaries paid to administrative staff is recorded)