Ember Landscaping Services Ltd. completed the following transactions during July 2019, its first month of operations: July 1 Received cash of $100,000 and issued common shares. 2 Purchased equipment for $70,000 cash. 3 Purchased supplies on account, $800. 10 Performed landscaping services for customers on account, $7,900. 14 Paid $500 on accounts payable. 18 Collected cash from customers on account, $5,000. 23 Paid utilities expense, $300. 25 Performed landscaping services for customers and received cash of $2,500. 30 Paid the following expenses: Salary, $1,800; advertising, $250 and insurance, $400. 31 Declared and paid a cash dividend of $1,500. Required: Record the transactions in the journal of Ember Landscaping Services Ltd. Key each transaction by date. Journal entry descriptions are not required.