Donald Reagan started a new business in November of the current year. The following are the business transactions completed by The DR Consulting Company during the month of November.

Note: the company uses a perpetual, FIFO cost flow system for inventory.

Using the following transactions, record journal entries for The DR Consulting Company. If no journal entry is needed input $"$No Journal Entry Needed".

November $1$ Donald Reagan invested $$115,000$ cash along with office equipment valued at $$26,500$ in exchange for $10,500$ shares of common stock of a new company named The DR Consulting Company. The common stock has a $$1$ par value$/$share$.$

November $2$ The company purchased a $6-$month insurance policy by paying the insurance company $$690$ cash.

November $3$ The company purchased land valued at $$47,000$ and a building valued at $$162,200.$ The purchase is paid with $$31,200$ cash and a long$-$term note payable for $$178,000.$

November $5$ The company purchased $$4,400$ of office supplies on credit with terms n$/15.$

November $7$ Donald Reagan invested an automobile in the company in exchange for more common stock. The automobile has a value of $$20,450.$

November $9$ The company purchased $3,980$ units of inventory for $$12\mathrm{.}02$ per unit with terms n$/30.$

November $11$ The company paid $$3,350$ cash salary to an assistant.

November $13$ The company provided services to a client and collected $$6,850$ cash.

November $14$ The shipping cost for the inventory purchase of November $9,$ was $$520$ with terms FOB Destination.

November $15$ The company paid $$137$ cash for this month$$s utilities.

November $16$ The company sold $2,900$ units of inventory to Big Al's for $$23\mathrm{.}00$ per unit with terms $2/10,$n$/30.$

November $17$ The company paid $$4,400$ cash to settle the account payable created on November $5.$

November $19$ The company purchased $$20,100$ of new office equipment by paying $$20,100$ cash.

November $20$ The company purchased $5,500$ units of inventory for $$12\mathrm{.}16$ per unit with terms $1/15,$n$/30.$

November $21$ The company completed $$6,700$ of services for a client on credit, who must pay within $30$ days.

November $22$ The shipping costs for the inventory sale of November $16,$ were $$320$ with terms FOB Destination.

November $23$ The company paid $$3,350$ cash salary to an assistant.

November $24$ The company received payment from Big Al's for the sale made on November $16.$

November $25$ The company received $$3,560$ cash in partial payment on the receivable created on November $21.$

November $26$ The shipping cost for the inventory purchase of November $20,$ was $$275$ with terms FOB Shipping Point.

November $27$ The company sold $2,450$ units of inventory to Little Matt's for $$23\mathrm{.}00$ per unit for cash.

November $30$ The shipping costs for the inventory sale of November $27,$ were $$260$ with terms FOB Shipping Point.

Note: Round all dollar amounts to the nearest whole dollar. Do not round the interim calculations, only round the final answers.