During October $2016,$ O$$Leary Animal Business completed the following transactions:

Oct. $1$ Paws received $$20,000$ cash and issued common shares to shareholders.

Oct. $4$ Purchased supplies, $$3,000,$ and equipment, $$2,600$ on account.

Oct. $5$ Performed checkup services, and received cash, $$2,500.$

Oct. $7$ Paid cash to acquire land for an office site, $$22,000.$

Oct. $11$ Performed a surgery on a sick cat, and billed the customer $$750.$

Oct. $16$ Paid for the equipment, purchased Oct $4$ on account.

Oct. $17$ Paid the telephone bill, $$105.$

Oct. $18$ Received partial payment from client on account, $$280.$

Oct. $22$ Paid the water and electricity bills, $$300.$

Oct. $29$ Received $$1,000$ cash for conducting a workshop on $$Healthy Cat Living.$$

Oct. $31$ Paid employee salary, $$1,300.$

Oct. $31$ Declared and paid dividends of $$1,600.$

Your task is to record each transaction in the journal. Key each transaction by date. Explanations are not required.