During October 2016, Paws Veterinary Clinic completed the following transactions: Month Day Transaction Oct. 1 4 5 7 11 16 17 18 22 29 31 31 Paws received $30,000 cash and issued common shares to shareholders Purchased supplies, $1,000, and equipment, $2,600 on account Performed checkup services, and received cash, $1,500 Paid cash to acquire land for an office site, $22,000 Performed a surgery on a sick cat, and billed the customer $500 Paid for the equipment, purchased Oct 4 on account Paid the telephone bill, $95 Received partial payment from client on account, $250 Paid the water and electricity bills, $400 Received $2,000 cash for conducting a workshop on "Healthy Cat Living" Paid employee salary, $1,300 Declared and paid dividends of $1,500 1. Record each transaction in the journal. Key each transaction by date. Explanations are not required.