1. Jan. 1 Issued 6,000 shares of common stock for $30,000 cash.

2. Jan. 3 Purchased $36,000 of office equipment by paying $3,000 cash and by signing a one-year, 10% interest-bearing note payable for the remaining balance.

3. Jan. 3 Purchased $1,800 supplies on account. Hint: Debit supplies.

4. Jan. 4 Performed $2,400 of legal services on account.

5. Jan. 6 Received a $900 cash deposit from a new client for legal work to commence next month.

6. Jan. 10 Paid $3,000 cash for a 12-month insurance policy.

7. Jan. 13 Paid cash to settle the account for supplies purchased on January 3.

8. Jan. 20 Performed legal services for $3,000 cash.

9. Jan. 30 Collected $1,200 cash from customer on account for legal services performed on January 4.

10. Jan. 31 Paid $1,800 cash in salaries for the month of January.

11. Jan. 31 Paid $600 cash dividends to shareholders.

12. Jan. 31 Paid $3,000 cash for January rent.

Analyze each of the above transactions and record the general journal entry for each, omitting explanations. Ignore any month-end adjusting entries.