Dr. Sarah Beard opened a medical practice specializing in physical therapy. During the first month of operation (January), the business, titled Dr. Sarah Beard, Professional Corporation (P.C.), experienced the following events: (Click the icon to view the events.) Requirement 1. Record the transactions in the journal of Dr. Sarah Beard, P.C. List the transactions by date and give an explanation for each transaction. (Record debits first, then credits. Select explanations on the last line of the journal entry table. If an entry is not required, select "No entry required" on the first line of the table and leave all other fields blank.) Jan 6: Beard invested $138,000 in the business, which in turn issued its common stock to her. Date Jan Journal Entry Accounts and Explanations Debit Credit More info 30 p Jan 6 Dr. Sa Profes Beard invested $138,000 in the business, which in turn issued its common stock to her. anuar Jan 9 (C The business paid cash for land costing $60,000. Beard plans to build an office building on the land. Requi 1. Re the lea Jan 6: Jan 12 Jan 15 The business purchased medical supplies for $1,600 on account. Dr. Sarah Beard, P.C., officially opened for business. Jan 15-31 During the rest of the month, Beard treated patients and earned service revenue of $8,900, receiving cash for half the revenue earned. Jan 15-31 The business paid cash expenses: employee salaries, $3,200; office rent, $700; utilities, $1,800. Jan 31 The business sold medical supplies to another physician for cost of $700 and received cash. anatic lo ent