Braeden Miller opened an accounting firm on January 1, 2018. During the month of January, the business completed the following transactions: (Click the icon to view the transactions.) Read the requirements. Requirement 1. Record transactions in the journal. Explanations are not required. (Record debits first, then credits. Exclude explanations from any journal entries.) Jan 1: The business sold $55,000 of common stock to open the firm, Miller \& Associates, Inc. Jan 1 The business sold $55,000 of common stock to open the firm, Miller \& Associates, Inc. 3 Purchased supplies, $100, and furniture, $1,200, on account. 5 Performed accounting service for a client and received cash, $3,000. 8 Paid cash to acquire land for a future office site, $24,000. 11 Prepared tax returns for a client on account, $2,700. 14 Paid assistant's salary, $650. 16 Paid $1,150 on account. 19 Received $2,500 cash for accounting services performed. 23 Billed a client for $1,300 of accounting services. 28 Received $300 from client on account. 31 Paid assistant's salary, $650. 31 Paid rent expense, $1,700. 31 Paid $1,100 of dividends