eorgia Corporation incorporated on September 2, current year. The company engaged in the following transactions during its first month of operations.

Sept.	2		Issued capital stock in exchange for $1,170,000 cash.
Sept.	4		Purchased land and a building for $1,080,000. The value of the land was $240,000, and the value of the building was $840,000. The company paid $120,000 cash and issued a note payable for the balance.
Sept.	12		Purchased office supplies for $600 on account. The supplies will last for several months.
Sept.	19		Billed clients $216,000 on account.
Sept.	29		Recorded and paid salary expense of $72,000.
Sept.	30		Received $132,000 from clients billed on September 19.

A partial list of the account titles used by the company includes the following.

Cash	Notes Payable
Accounts Receivable	Accounts Payable
Office Supplies	Capital Stock
Land	Client Revenue
Building	Salary Expense

Question: Post each entry to the appropriate ledger accounts.