Elsa Camino opened a Web consulting business called Camino Visions. Company Accounts: Cash (101); Accounts Receivable (106); Office Supplies (124); Prepaid Insurance (128); Prepaid Rent (131); Office Equipment (163); Accounts Payable (201); Unearned Revenue (220); Common Stock (307); Dividends (319); Services Revenue (401); and Utilities Expense (690).

Transactions

Sept 1.	Elsa invests $70,000 cash along with office equipment valued at $50,000 in the company in exchange for common stock.
Sept 1.	The company prepaid $15,600 cash for twelve months' rent for office space.
Sept 1.	The company paid $6,600 cash for the premium on a 12-month insurance policy.
Sept 3.	The company purchased $5,500 in office supplies on account.
Sept 6.	The company received cash in the amount of $15,000 from a client for work to be done later.
Sept 9.	The company completed an $20,500 project for another client who will pay next month.
Sept 22.	The company completed work for another client for $4,900 in cash.
Sept 25.	The company purchased $850 of additional office supplies and paid cash.
Sept 28.	The company paid $745 cash for this month's utility bill.
Sept 28.	The company paid $1,000 cash in dividends.