Refer to Exercise.
Mar 6 Samson invested $42,000 in the business, which in turn issued its common stock to him.
9 The business paid cash for land costing $25,000. Samson plans to build an office building on the land.
12 The business purchased medical supplies for $16,000 on account.
15 Harry Samson, P.C., officially opened for business.
15–31 During the rest of the month, Samson treated patients and earned service revenue of $7,700, receiving cash for half the revenue earned.
15–31 The business paid cash expenses: employee salaries, $900; office rent, $900; utilities, $200.
31 The business sold supplies to another physician for cost of $200.
31 The business borrowed $18,000, signing a note payable to the bank.
31 The business paid $1,100 on account.

Requirement
1. Record the transactions in the journal of Harry Samson, P.C. List the transactions by date and give an explanation for each transaction.