2. Record the following selected transactions for September in a two-column journal, identifying each entry by letter.

Received $ 18,000 from sale of common stock. (b) Purchased equipment for $27,000, paying $10,000 in cash and giving a note payable for the remainder. (c) Paid $2, 300 for rent for April. (d) Purchased $ 1, 500 of supplies on account. (e) Recorded $9, 800 of fees earned on account. (f) Received $7, 500 in cash for fees earned. (g) Paid $ 1, 200 to creditors on account. (h) Paid wages of $3, 425. (i) Received $7, 900 from customers on account. (j) Recorded dividends of $1, 875. (k) Record depreciation of $500 (l) Supplies on hand at the end of the month $300 (m) Revenues earned but not yet billed $2,000