a.Dr Cash on hand $3928 Cr Capital $3928b.Dr Accounts payables $1055 Cr cash on hand $1055c.Dr Cash on hand $3700 Cr Capital $3700d. Dr General&Adminstrative---rent expense $1200 Cr Cash on hand $1200 e.Dr Accounts receivables $2025 Cr General&Adminstrative $2025f.Dr Supplies $245 Cr Accounts payables $245g.Dr Dr cash on hand $3000 Cr Accounts receivables $3000