DATE Nancy Katz opened a law office on September 2 of the current year. During the first month of operations, the business completed the following transactions: Sept. 2 Katz and several others invested $45,000 cash in the business in exchange for 5,000 shares of capital stock. 3 Purchased supplies for $300 and furniture for $2,100, all on account. 11 Performed legal services for a client and received cash, $1,500. 15 Paid rent expense, $600 16 Paid secretary salary, $650. 20 Recorded the telephone bill, $210, payment is due next month. 22 Paid for the furniture purchased September 3 on account. 23 Defended a client in court, billed the client, $800. 25 Declared and paid a $2,000 cash dividend to company's shareholders. 30 Received partial payment from client on account, $700. 121 Required: Use the following accounts: Cash; Accounts Receivable; Supplies; Furniture; Land; Accounts Payable; Capital Stock; Retained Earnings; Dividends; Service Revenue; Salary Expense; Rent Expense; Utilities Expense. Record each transaction in the Journal using the account titles given. Key each transaction by date. Explanations are not required. GENERAL JOURNAL