Angela Rodriguez practices law under the business title Angela Rodriguez Attorney at Law, Inc. During June, her law practice engaged in the following transactions:

Rodriguez’s business uses the following accounts: Cash, Accounts Receivable, Supplies, Land, Office Equipment, Accounts Payable, Notes Payable, Common Stock, Dividends, Service Revenue, Salary Expense, Rent Expense, and Utilities Expense.
Requirement 1. Journalize each transaction. Omit explanations.

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Jun 1 Sold $60,000 of stock to Rodriguez to start the business. 3 Paid $500 for the purchase of office supplies. 8 Paid $34,000 cash to purchase land for an office site. 12 Purchased office equipment on account, $3,800. 17 Borrowed $15,000 from the bank. Rodriguez signed a note payable to the bank in the name of the business. 26 30 Paid $2,500 on account. Revenues earned during the month included $7,000 cash and $9,000 on account. Paid employees' salaries, $2,800; office rent, $3,600; and utilities, $600. 30 Paid $6,000 of dividends to stockholder, Rodriguez.