ACME purchased supplies for $1,800 cash on December 20 . On December 21ACME received $5,200 in cash as an advance payment for merchandise to be delivered next month. On December 23 ACME paid in cash the December utility bill of $1,860 0) On December 23,2026 the board of directors declared a dividend of $9 per share on its 200 issued and outstanding shares to shareholders of record on January 16, 2027 and payable on February 16, 2027. (Note that the company uses a dividends general ledger account to record its dividend payments during the year rather than recording the dividends directly to retained earnings. Be sure to use that accountl)