Jan. 18 Issued capital stock in exchange for $400,000 cash. Jan. 22 Borrowed $100,000 from its bank by issuing a note payable. Jan. 23 Paid $200 for a radio advertisement aired on January 24. Jan. 25 Provided $5,000 of services to clients for cash. Jan. 26 Provided $18,000 of services to clients on account. Jan. 31 Collected $4,200 cash from clients for the services provided on January 26. a. Record each of these transactions. b. Determine the balance in the Cash account on January 31. Be certain to state whether the balance is debit or credit. Complete this question by entering your answers in the tabs below. Required A Required B Record each of these transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Journal entry worksheet < 1 2 3 4 5 6 Record the issuance of capital stock for $400,000. Note: Enter debits before credits. Date Jan. 18 General Journal Debit Credit Record entry Clear entry View general journal