2 Stockholders contributed $20,000 cash in exchange for common stock. 2 Paid monthly office rent, $2,000. 3 Paid cash for a computer, $3,600. This equipment is expected to Dec. remain in service for five years 4 Purchased office furniture on account, $3,000. The furniture should last for five vears 5 Purchase office supplies on account, $800 9 Performed consulting service for a client on account, $2,500. 12 Paid utilities expenses, $150 18 Performed service for a client and received cash of $2,1 21 Received $2,400 in advance for client service to be performed in the future. (This increases the Unearned Revenue account which is a liability.) 21 Hired an administrative assistant to be paid $2,055 on the 20th day of each month. The secretary begins worK immediately. 26 Paid $200 on account 28 Collected $400 on account. 30 Paid cash dividends of $1,000 to stockholders