Harper Sales Consultants completed the following transactions during the latter part of January (Click the icon to view the transactions.) Joumaize the transactions of Harper Sales Consultants, include an explanation with each journal entry. (Record dobits first, then credits. Solect the explanation on the last line of the journal entry table.) Jan. 22: Performed services for customers on account. $7,500 Accounts and Explanation Debit Date Jan 22 Credit Jan. 22 Jan. 30 Jan. 31 Jan. 31 Performed services for customers on account, $7,500. Received cash on account from customers, $8,000. Received a utility bill, $220, which will be paid during February. Paid monthly salary to salesman, $2,500. Received $2,310 for three months of consulting service to be performed starting in February Cash dividends of $950 were paid to stockholders. Jan. 31 Jan. 31