$3.$ Journalise the following cash transactions and prepare T $-$account for Cash.

Oct. $1$ Issued stock for $ $10,000$ cash.

Oct. $1$ Issued note payable for $ $5,000$ cash.

Oct. $2$ Purchased equipment for $ $5,000$ cash.

Oct. $2$ Received $ $1,200$ cash in advance from customer.

Oct. $3$ Received $ $10,000$ cash for services performed.

Oct. $3$ Paid $ $900$ cash for October rent.

Oct. $4$ Paid $ $600$ cash for one$-$year insurance policy.

Oct. $20$ Paid $ $500$ cash dividend to stockholders.

Oct. $26$ Paid $ $4,000$ cash salaries.