3. Record the following selected transactions for April in a two-column journal, identifying each entry by letter: (a) Received $18,000 from investors (owners). (b) Purchased equipment for $27,000 in cash. (c) Paid $2,300 for rent for April. (d) Purchased $1,500 of supplies on account. (e) Recorded $9,800 for services provided on account (D Received $7,500 in cash for services to be provided. (g) Paid $1,200 to creditors on account. (h) Paid $600 for six-month insurance premium. (G) Received $7,900 from customers on account. G) Recorded dividends of $1,875