The Accounts with Identification Letters for Orly Delivery Services Are

The accounts with identification letters for Orly Delivery Services are listed below.
$\begin{array}{l|l|l|l}\text { Letter } & \text { Account Title } & \text { Letter } & \text { Account Title } \\\hline \text { A } & \text { Cash } & \text { I } & \text { Orly, Drawing } \\\hline \text { B } & \text { Accounts Receivable } & \text { J } & \text { Delivery Fee Income } \\\hline \text { C } & \text { Supplies } & \mathrm{K} & \text { Advertising Expense } \\\hline \text { D } & \text { Prepaid Rent } & \text { L } & \text { Equipment Repairs Expense } \\\hline \text { E } & \text { Delivery Equipment } & \text { M } & \text { Rent Expense } \\\hline \text { F } & \text { Office Equipment } & \text { N } & \text { Salaries Expense } \\\hline \text { G } & \text { Accounts Payable } & \text { O } & \text { Utilities Expense } \\\hline \text { H } & \text { Orly, Capital } & &\\\hline\end{array}$
During the current month, the company completed the transactions listed below. Indicate the appropriate journal entry that needs to be recorded for each transaction by providing the account letter and amount. Some entries may need more than one debit and/or more than one credit. The first transaction is completed as an example.
$\begin{array}{|l|c|l|l|l|l|}\hline && {\text { Debit }} &&{\text { Credit }} \\\hline& \text { Transaction } & \text { Letter } & \text { Amount } & \text { Letter } & \text { Amount } \\\hline \text { A. } & \begin{array}{l}\text { The owner invested } \$ 25,000 \\\text { cash in the business }\end{array} & \text { A } & \$ 25,000 & \text { H } & \$ 25,000 \\\hline \text { B. } & \begin{array}{l}\text { Purchased delivery equipment } \\\text { on account } \$ 16,500 .\end{array} \\\hline \text { C. } & \begin{array}{l}\text { Performed delivery services for } \\\$ 6,200 \text { cash }\end{array} \\\hline \text { D. } & \begin{array}{l}\text { Issued check for } \$ 7,200 \text { to pay } \\\text { the rent for six months }\end{array} \\\hline \text { E. } & \begin{array}{l}\text { Issued check for } \$ 360 \text { to } \\\text { purchase supplies }\end{array} \\\hline \text { F. } & \begin{array}{l}\text { Issued check for } \$ 4,000 \text { in } \\\text { partial payment of the delivery } \\\text { equipment purchased in 'B' } \\\text { above }\end{array} \\\hline \text { G. } & \begin{array}{l}\text { Purchased an advertisement } \\\text { space in the local newspaper for } \\\text {\( \$ 600 \) for one month }\end{array} \\\hline\end{array}$