a) To record the investment by the investors:
- Debit: Cash (for $100,000)
- Credit: Common Stock (for $100,000)
b) To record the payment of the utility bill:
- Debit: Utilities Expense (for $600)
- Credit: Cash (for $600)
c) To record the receipt of cash for services performed:
- Debit: Cash (for $15,000)
- Credit: Service Revenue (for $15,000)
d) To record the payment on account:
- Debit: Accounts Payable (for $1,000)
- Credit: Cash (for $1,000)
e) To record the receipt of cash for services not yet performed:
- Debit: Cash (for $12,000)
- Credit: Unearned Service Revenue (for $12,000)
These journal entries are based on the assumption that there are no applicable taxes or discounts to be considered. Additionally, be sure to consult with an accountant to ensure proper account categorization and compliance with accounting standards are met.