a Record each transactional or adjusting journal entry described in the notes below for Lawn Life Inc., sprinkler repair "services" company. Assume that adjusting entries are made quarterly (i.e., every 3 months). Please write the journal entries on the lines below and round amounts to the nearest dollar. 1. On July 28, the company sold some of its land for $68,500. The sold land had an original cost of $40,800. 2. On August 15, the company "declares" a cash dividend of $19,400 total to be paid on October 15. Hint: Do not use the retained earnings account. 3. On September 6, a commercial customer pays the company $54,900 in advance for a major sprinkler adjustment project to be completed by the end of October. 4. On September 30, the company records the adjusting entry needed for the two working days that employees worked during the pay period but will not be paid for until October 3. Assume employees make a combined $2,380 in salaries and wages per day. 5. By September 30, the company estimates that it has completed 65% of the major sprinkler adjustment project started on September 6 (see JE #3). Date Jul. 28 Aug. 15 Sep. 6 Sep. 30 Sep. 30 Account Debit Credit