3. Record Journal Entries (4pts; 0.5pts each): Top of the World, Inc. provides rock climbing sessions to customers. The following is a list of transactions that occurred in July 2022. a. 7/1/22: Issued shares of common stock for $60,000 cash. b. 7/2/22: Purchased supplies for $2,000 on account. c. 7/5/22: Provided rock climbing sessions to customers worth $13,400 on account. d. 7/15/22: Paid creditors from transaction b) $1,400 in cash. e. 7/21/22: Received $9,850 in cash from customers from transaction c) as payment on their accounts receivable. f. 7/25/22: Declared and paid $75 in cash dividends. g. 7/28/22: Paid $4,100 in cash for employee wages for July 2022. h. 7/30/22: Received $3,000 in cash from customers who are paying in advance for August 2022 sessions. Record all of the above transactions using journal entries. Assume Top of the World uses the following accounts: Cash, Accounts Receivable (A/R), Supplies, Accounts Payable (A/P), Deferred Revenue, Common Stock, Service Revenue, Wages Expense, and Dividends. You must show proper journal entry formatting, and also include the date and a brief description of the entry to earn full credit.