Arab Delivery Service, Inc. completed the following transactions during January, 2017: a. Shareholders invested in the business $26,000 cash and a delivery truck valued at $40,000 in exchange for common stock. b. Purchased supplies for $1,200 cash. c. Paid $2,600 for a one-year insurance policy, effective January 1. d. Performed delivery services for a customer and received $1,800 cash. e. Completed a large delivery job for a customer on account for $7,000. f. Paid $4,000 for employee salaries. g. Performed delivery services for customers and received $50,000 cash. h. Collected $2,000 in advance for delivery service to be performed later. i. Collected $3,000 cash from a customer on account. j. Purchased fuel for the truck, paying $1,200 with a company credit card (Credit accounts payable). k. Performed delivery services on account, $3,600. l. Paid office rent $2,400. m. Paid $1,000 for accounts payable. n. Paid cash dividends of $8,000. Requirements: 1. Record each transaction in the journal. Key each transaction by its letter (Explanations are not required)