Robinson Starts a Plumbing Service Named Crusoe Waterworks

Robinson starts a plumbing service named Crusoe Waterworks. Transactions of Crusoe Waterworks during the first year of operations are given below:

A) Robinson deposited $7,000 into a new checking account for the business and recorded the capital contribution.
B) Paid $4,000 cash for equipment to be used for plumbing repairs.
C) Borrowed $30,000 from a local bank and deposited the money in the checking account.
D) Paid $800 rent for the year.
E) Purchased $900 of office supplies on account.
F) Completed a plumbing repair project for a local lawyer and received $3,500 cash.