Journalize the transactions given in BE3-1.

BE3-1

1. Purchased supplies on account, $250.

2. Provided a service on account, $500.

3. Paid salaries expense, $300.

4. Issued common shares in exchange for cash, $5,000.

5. Paid a cash dividend to shareholders, $400.

6. Received cash from a customer who had previously been billed for services provided, $500 (see item 2).

7. Paid account owed to supplier, $250 (see item 1).

8. Paid for insurance in advance, $100.

9. Received cash in advance from a customer for services to be performed in the future, $300.

10. Performed the service that the customer previously paid for (see item 9).