Class Consulting, Inc. began operations on November 1" and completed the following transactions: Nov. 1 Shareholders invested $4,000 in cash and office equipment having a $3,300 fair value in return for 7,300 shares in the company. Nov. 2 Purchased on account office supplies, $150. Nov. 4 Completed consulting work for client and immediately received $400 cash. Nov. 8 Completed consulting work on account for Acme Loan Co., $600. Nov. 10 Paid for the item purchased on account on November 2. Nov. 14 Paid the annual $800 premium on an insurance policy. Nov. 18 Received payment in full for the work completed on November 8. Nov. 27 The company declared and paid $650 in dividends. Nov. 30 Paid the November utility bill, $140. Required: Prepare general journal entries to record the November transactions