Which of the following transactions represent activities of Quick Cleaners, Incorporated (QCI) as described?

a) Issued $28,000 of QCI stock for cash.
b) Incurred $830 of utilities costs to be paid next month.
c) Incurred and paid wages for the current month, totaling $3,000.
d) Performed cleaning services on account worth $4,600.
e) Repaired equipment at a total cost of $206, paid in full at the time of repair.