Prepare the journal entries to record the following transactions and events that occurred in Jeter City during the calendar year:
(a) On January 1, 20X1, Jeter City issued 1,000 shares of common stock for $10 per share.
(b) On February 1, 20X1, the company purchased equipment for $15,000, paying $5,000 in cash and signing a note payable for the balance.
(c) On March 1, 20X1, Jeter City paid $2,000 for rent for the upcoming two months.
(d) On April 1, 20X1, the company provided services to a customer on account, billing $3,000.