During September 2012, the business completed the following transactions: a. Issued common stock and received cash of $13,000. b. Performed service for a client and received cash of $900. c. Paid off the beginning balance of accounts payable. d. Purchased supplies from OfficeMax on account, $600. e. Collected cash from a customer on account, $700. f. Received cash of $1,600 and issued common stock. g. Consulted for a new band and billed the client for services rendered, $5,500. h. Recorded the following business expenses for the month: 1. Paid office rent, $1,200. 2. Paid advertising, $600. i. Returned supplies to OfficeMax for $110 from item d, which was the cost of the supplies. j. Paid cash dividends of $2,000.