Answer and Explanation:
The journal entries are shown below:
a. Cash Dr $20,000
   To Capital $20,000
(being the issuance of the capital stock is recorded)
b. Rent Dr $5,000
   To cash $5,000
(being the rent paid is recorded)
c. Supplies dr $1,500
    To Account payable $1,500
(being the supplies purchased on account is recorded)
d. Account payable Dr $1,000
   To cash $1,000
(being the amount paid is recorded)
e. Cash Dr $25,000
    To sales commission $25,000
(being the sales commission earned is recorded)
f. Automobile expense $4,500
   To Cash $4,500
(being cash paid is recorded)
g. Office salaries Dr $8,000
   To cash $8,000
(being cash paid is recorded)
h Supplies expense $1,500
  To supplies  $1,500
(being supplies expense is recorded)
g. Dividend payable $1,500
   To Cash $1,500
(being dividend paid is recorded)