indicate in the margin beside each transaction the journal the transaction should be recorded in (ex. SJ, PJ, CRJ, CDJ, or GJ) and the special journal entry

- Received the December utilities bill (to be paid in January of 20X6) in the amount of $14,000. Special note: Credit the Utilities Payable account for the balance owed. - The annual dividend of $1.25 per share is declared for all outstanding shares. The dividend will be distributed to shareholders on January 19, 20X6. Note: There were 100,000 shares outstanding prior to December. - Paid staff a holiday bonus of $20,000 (record as Salaries Expense). (check \#567586) - Received a check from Carroll for payment of balance owed