3. Record the following selected transactions in general journal form for Quantum Clinic, Inc. Include a brief explanation of the transaction as part of each journal entry. Oct. 1 Oct. 4 Oct. 12 Oct. 19 Oct. 25 Oct. 30 The clinic issued 5,000 additional shares of capital stock to Doctor Soges at $72 per share. The clinic purchased diagnostic equipment. The equipment cost $300,000, of which $120,000 was paid in cash; a note payable was issued for the balance. Issued a check for $7,200 in full payment of an account payable to Zeller Laboratories. Purchased surgical supplies for $4,800. Payment is not due until November 28. Collected an $96,000 account receivable from Health One Insurance Company. Declared and paid a $600,000 cash dividend to stockholders