Prepare journal entries for each transaction and identify the financial statement impact of each entry. The financial statements are automatically generated based on the journal entries recorded. Assume Nguyen Services began the year with the following balances: Cash, $92,000; Accounts receivable, $12,900; and Common stock, $104,900. Jan. 1 Than Nguyen invested $22,900 cash in the company in exchange for common stock. Jan. 2 The company provided services to a client and immediately received $9,600 cash. Jan. 3 The company received $12,900 cash from a client in payment for services to be provided next year. Jan. 4 The company received $9,300 cash from a client in partial payment of accounts receivable. Jan. 5 The company borrowed $19,500 cash from the bank by signing a note payable.