Below are individual unrelated transactions from various companies. Record each transaction in the General Journal directly below it. Enter the transaction letter as the description when entering the transactions in the journal. Dates must be entered in the format dd/mmm (i.e., January 15 would be 15/Jan).

e) April 15: Furniture was rented by a customer for $700 cash. f) May 4: $4,700 in dividends were declared and paid to the shareholders of the business