a.Dr Cash on hand $3928

Cr Capital $3928

b.Dr Accounts payables $1055

Cr cash on hand $1055

c.Dr Cash on hand $3700

Cr Capital $3700

d. Dr General&Adminstrative---rent expense $1200

Cr Cash on hand $1200

e.Dr Accounts receivables $2025

Cr General&Adminstrative $2025

f.Dr Supplies $245

Cr Accounts payables $245

g.Dr Dr cash on hand $3000

Cr Accounts receivables $3000