Journalize the following business transactions in general journal form.
1. The owner, P. West, invests $40,000 in cash in starting a real estate office operating as a sole proprietorship.
2. Purchased supplies for $1,000 cash.
3. Purchased equipment for $15,000, paying $5,000 in cash, and signed a 6-month, $10,000 note payable.
4. Real estate commissions billed to clients amount to $15,000.
5. Paid $1,500 in cash for the current month's rent.
6. Paid $300 cash on account for supplies purchased in transaction 2.
7. Received a bill for $600 for advertising for the current month.
8. Paid $2,500 cash for office salaries and wages.
9. West withdrew $1,800 from the business for living expenses.
10. Received a check for $5,000 from a client in payment on account for commissions billed in transaction 4.