E2-12 Selected transactions for Isabella Rossini Company SpA during its first month in business are presented below. Sept 1 Invested 10,000 cash in the business in exchange for ordinary shares. 5 Purchased equipment for 12,000 paying 4,000 in cash and the balance on account. 25 Paid 2.400 cash on balance owed for equipment. 30 Declared and paid a 500 cash dividend. Rossini's chart of accounts shows No. 101 Cash, No. 57 Equipment, No. 201 Accounts Payable, No. 311 Share Capital-Ordinary, and No. 332 Dividends. Instructions (a) Journalize the transactions on page Jl of the journal. (Omit explanations.) (b) Post the transactions using the standard account form