Journal Entries
Jonathan Green Owns Gopher Greenhouses, a Gardening Centre $\quad$

Essay

Journal entries
Jonathan Green owns Gopher Greenhouses, a gardening centre (as a sole proprietorship). His first year of operations included the following selected events and transactions:
January:
$\quad$$\quad$ 1. He invested $ 300,000 in his business.
$\quad$$\quad$ 2. He bought a greenhouse for $ 100,000 cash.
May:
$\quad$$\quad$ 3. He hired a greenhouse supervisor at an annual salary of $ 34,000.
June:
$\quad$$\quad$ 4. He ordered and paid for a shipment of flowers costing $ 80,000.
$\quad$$\quad$ 5. He sold flowers for $ 40,000. Half of these sales were made on account.
August:
$\quad$$\quad$ 6. He received a deposit of $ 5,000 from a customer to put merchandise "on hold".
$\quad$$\quad$ 7. He paid current month's salaries of $ 3,000.
Instructions
Prepare all required journal entries.