9. Prepare journal entries to record the following transactions for the month of July: (6pts)

1. on first day of the month, paid rent for current month, $2,000
2. on tenth day of month, paid prior month balance due on accounts, $3,100
3. on twelfth day of month, collected cash for services provided, $5,500
4. on twenty-first day of month, paid salaries to employees, $3,600
5. on thirty-first day of month, paid for dividends to shareholders, $800