Heart & Hands Clinic began business as a corporation in the current year. Several transactions that occurred early in the year are described below. Record each transaction in proper journal form, excluding written explanations. A) Jan. 23 Stockholders invested $70,000 in the business and received shares of common stock as evidence of ownership. B) Feb. 1 Rent of $1,600 was paid for the month of February. C) Feb. 7 Equipment with a cost of $3,000 was purchased on credit; payment is due in 30 days. D) Feb. 14 Fees totaling $5,400 were billed to patients; $2,900 was collected immediately and the balance of $2,500 is due within 30 days. E) Feb. 18 Full