Selected transactions for Tina Cordero Company during its first month in business are presented below.
Sept. 1 Invested €10,000 cash in the business in exchange for ordinary shares.
5 Purchased equipment for €12,000 paying €5,000 in cash and the balance on account.
25 Paid €3,000 cash on balance owed for equipment.
30 Declared and paid a €500 cash dividend.
Cordero’s chart of accounts shows: No. 101 Cash, No. 157 Equipment, No, 201 Accounts Payable, No. 311 Share Capital—Ordinary: No.332 Dividends.

Instructions
(a) Journalize the transactions on page ii of the journal. (Omit explanations.)
(b) Post the transactions using the standard account form.