Business transactions completed by Hannah Venedict during the month of September are as follows.

a. Venedict invested $82,000 cash along with office equipment valued at $24,000 in exchange for common stock of a new company named HV Consulting. b. The company purchased land valued at $35,000 and a building valued at $160,000. The purchase is paid with $35,000 cash and a long-term note payable for $160,000. c. The company purchased $2,200 of office supplies on credit. d. Venedict invested her personal automobile in the company in exchange for more common stock. The automobile has a value of $16,700 and is to be used exclusively in the business. e. The company purchased $5,000 of additional office equipment on credit. f. The company paid $1,600 cash salary to an assistant. g. The company provided services to a client and collected $7,600 cash. h. The company paid $630 cash for this month's utilities. i. The company paid $2,200 cash to settle the account payable created in transaction c. j. The company purchased $20,000 of new office equipment by paying $20,000 cash. k. The company completed $6,500 of services for a client, who must pay within 30 days. l. The company paid $1,900 cash salary to an assistant. m. The company received $4,000 cash in partial payment on the receivable created in transaction k. n. The company paid $2,600 cash in dividends. Required: 1. Prepare general journal entries to record these transactions using the following titles: Cash (101); Accounts Receivable (106); Office Supplies (108); Office Equipment (163); Automobiles (164); Building (170); Land (172); Accounts Payable (201); Notes Payable (250); Common Stock (307); Dividends (319); Fees Earned (402); Salaries Expense (601); and Utilities Expense (602).