5. Harper Sales Consultants completed the following transactions during the latter part of January 2 (Click the icon to view the transactions.) Journalize the transactions of Harper Sales Consultants. Include an explanation with each journal entry. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Jan. 22: Performed services for customers on account, $7,500. Date Accounts and Explanation Debit Credit Jan. 22 (1) Jan. 30: Received cash on account from customers, $8,000. Date Accounts and Explanation Debit Credit Jan. 30 (10) Jan. 31: Received a utility bill, $220, which will be paid during February Date Accounts and Explanation Debit Credit Jan. 31 (11) (12) (13) (14) (15) Jan. 31: Paid monthly salary to salesman, $2,500. Date Accounts and Explanation Debit Credit Jan. 31 (16) (19) (20) Jan. 31: Received $2,310 for three months of consulting service to be performed starting in February. Date Accounts and Explanation Debit Credit Jan. 31 (21) (22) (24) Jan. 31: Cash dividends of $950 were paid to stockholders. Accounts and Explanation Debit Credit Jan. 31 (26) (29) 2: More Info Jan. 22 Performed services for customers on account, $7,500. 30 Received cash on account from customers, $8,000. 31 Received a utility bill, $220, which will be paid during February 31 Paid monthly salary to salesman, $2,500. 31 Received $2,310 for three months of consulting service to be performed starting in February 31 Cash dividends of $950 were paid to stockholders. (1) O Accounts Payable O Accounts Receivable O Cash O Common Stock Dividends Salaries Expense O Service Revenue Uneamed Revenue Utilities Expense Utilities Payable (2) O O Accounts Payable O Accounts Receivable O Cash O Common Stock Dividends Salaries Expense Service Revenue Unearned Revenue Utilities Expense Utilities Payable (3) O Accounts Payable O Accounts Receivable O Cash Common Stock Dividends O Salaries Expense O Service Revenue Unearned Revenue Utilities Expense Utilities Payable (4) O Accounts Payable O Accounts Receivable O Cash O Common Stock Dividends Salaries Expense Service Revenue Unearned Revenue Utilities Expense Utilities Payable (6) (5) O O Paid monthly salary to salesman. O Payment of cash dividends. O Performed service for customers on account. O Received three months consulting services in advance. Received a utility bill due in February Received cash on account from customers. O O Accounts Payable O Accounts Receivable O Cash O Common Stock Dividends O Salaries Expense O Service Revenue O Unearned Revenue Utilities Expense Utilities Payable (8) (7) O Accounts Payable Accounts Receivable O Cash O Common Stock Dividends Salaries Expense Service Revenue O Unearned Revenue Utilities Expense Utilities Payable O Accounts Payable O Accounts Receivable Cash O Common Stock Dividends O Salaries Expense Service Revenue O Unearned Revenue O Utilities Expense Utilities Payable (9) O Accounts Payable Accounts Receivable O Cash Common Stock Dividends Salaries Expense O Service Revenue Uneamed Revenue Utilities Expense Utilities Payable (10) O O Paid monthly salary to salesman. O Payment of cash dividends. O Performed service for customers on account. Received three months consulting services in advance. Received a utility bill due in February. Received cash on account from customers. (11) O Accounts Payable O Accounts Receivable O Cash O Common Stock Dividends Salaries Expense O Service Revenue Unearned Revenue Utilities Expense Utilities Payable (12) O Accounts Payable O Accounts Receivable O Cash Common Stock Dividends Salaries Expense Service Revenue Unearned Revenue O Utilities Expense Utilities Payable (13) Accounts Payable O Accounts Receivable O Cash Common Stock Dividends Salaries Expense Service Revenue Unearned Revenue Utilities Expense Utilities Payable (14) O Accounts Payable O Accounts Receivable O Cash Common Stock Dividends O Salaries Expense O Service Revenue Unearned Revenue Utilities Expense Utilities Payable (15) O O Paid monthly salary to salesman. O Payment of cash dividends. O Performed service for customers on account. O Received three months consulting services in advance. Received a utility bill due in February O Received cash on account from customers. (16) O O Accounts Payable O Accounts Receivable O Cash O Common Stock Dividends Salaries Expense Service Revenue O Unearned Revenue O Utilities Expense O Utilities Payable (17) Accounts Payable O Accounts Receivable Cash Common Stock Dividends Salarles Expense O Service Revenue Unearned Revenue Utilities Expense Utilities Payable (18) O Accounts Payable O Accounts Recelvable Cash O Common Stock Dividends Salaries Expense Service Revenue O Unearned Revenue Utilities Expense Utilities Payable (19) O Accounts Payable O Accounts Receivable O Cash Common Stock Dividends O Salaries Expense O Service Revenue U nearned Revenue O Utilities Expense O Utilities Payable (20) O O Payment of cash dividends. Paid monthly salary to salesman. O Performed service for customers on account. O Received three months consulting services in advance. Received a utility bill due in February O Received cash on account from customers. 0000 0000 (21) O Accounts Payable O Accounts Receivable O Cash O Common Stock Dividends Salaries Expense O Service Revenue Unearned Revenue Utilities Expense Utilities Payable (22) O O Accounts Payable O Accounts Receivable O Cash O Common Stock Dividends Salaries Expense Service Revenue Unearned Revenue O Utilities Expense Utilities Payable (23) O O Accounts Payable O Accounts Receivable O Cash O Common Stock Dividends O Salaries Expense Service Revenue Unearned Revenue O Utilities Expense O Utilities Payable (24) O O Accounts Payable O Accounts Receivable Cash O Common Stock O Dividends O Salaries Expense O Service Revenue O Unearned Revenue O Utilities Expense O Utilities Payable (25) O O Paid monthly salary to salesman. Payment of cash dividends. O Performed service for customers on account. Received three months consulting services in advance. Received a utility bill due in February Received cash on account from customers. (26) O Accounts Payable O Accounts Receivable Cash Common Stock Dividends Salaries Expense O Service Revenue Unearned Revenue Utilities Expense Utilities Payable (27) O O Accounts Payable O Accounts Receivable Cash Common Stock O Dividends Salaries Expense O Service Revenue Unearned Revenue Utilities Expense Utilities Payable (28) O Accounts Payable Accounts Receivable O Cash O Common Stock Dividends O Salaries Expense O Service Revenue O Unearned Revenue Utilities Expense Utilities Payable (29) O Accounts Payable O Accounts Receivable Cash O Common Stock Dividends Salaries Expense O Service Revenue Unearned Revenue Utilities Expense Utilities Payable (30) O O Payment of cash dividends. O Paid monthly salary to salesman. Performed service for customers on account. O Received three months consulting services in advance. Received a utility bill due in February Received cash on account from customers