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 (.e., January 15 would be 15/Jan). a) January 1: Capital Consultants will pay the $1,500 advertising bill received today within 30 days. General Journal Page GJB Effect On Date Account/Explanation F Debit Credit Balance Sheet + b) January 2: A client rented equipment for $1,300 cash. General Journal Page GJG Date Account Explanation F Debit Credit Effect On Balance Sheet + c) April 13: $4,900 in dividends were declared and paid to the shareholders of the business. General Journal Page GJE Effect On Account/Explanation F Debit Credit Balance Sheet Date +- d) August 4: Collected $2,500 regarding a credit customer's account General Journal Page GJE Effect On Date Account Explanation F Debit Credit Balance Sheet + - d) June 27: Frank Levens, a shareholder of Perry Sales, received share capital after having transferred to the business a building worth $67,000 and the $10,000 remaining balance of the related short-term note payable. General Journal Page G4 Effect On Date Account/Explanation F Debit Credit Balance Sheet e) July 6: Biotech Company will pay the $750 advertising bill received today within 30 days. General Journal Page GJ4 Effect On Date Account/Explanation F Debit Credit Balance Sheet f) July 11: Performed consulting services today and collected $400. General Journal Page G4 Effect on Date Account/Explanation F Debit Balance Sheet Credit 9) December 15: $1,000 in dividends were declared and paid to the shareholders of the business. General Journal Page G4 Effect On Account Explanation F Debit Credit Balance Sheet Date +