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Dr. Ansley Favata opened a medical practice specializing in physical therapy. During the first month of operation (July), the business, titled Dr. Ansley Favata, Professional Corporation (P.C.), experienced the following events: i (Click the icon to view the events.) Requirement 1. Record the transactions in the journal of Dr. Ansley Favata, P.C. List the transactions by date and give an explanation for each transaction. (Record debits first, then credits. Select explanations on the last line of the journal entry table. If an entry is not required, select "No entry required" on the first line of the table and leave all other cells blank.) Jul 6: Favata invested $142,000 in the business, which in turn issued its common stock to her. Jul 6 Favata invested $142,000 in the business, which in turn issued its Journal Entry common stock to her. Date Accounts and Explanations Debit Credit 9 The business paid cash for land costing $55,000. Favata plans to build an office building on the land. Jul 12 The business purchased medical supplies for $1,400 on account. 15 Dr. Ansley Favata, P.C., officially opened for business 15-31 During the rest of the month, Favata treated patients and earned service revenue of $8,600, receiving cash for half the revenue earned 15-31 The business paid cash expenses: employee salaries, $2,600; office rent, $1,100; utilities, $1,700. 31 The business sold medical supplies to another physician for cost of $600 and received cash. 31 The business borrowed $36,000, signing a note payable to the bank. . . . . 31 The business paid $500 on account