Jan. 1	Each owner equally contributed		120,000	to
	Maitham Co.	in exchange for common stock
Jan. 2	Paid cash of	20,000	for land
Jan. 3	Purchased supplies for	3,000	on account
Jan. 8	Performed	Provide programming	and collected cash of	3,000
Jan. 10	Performed	providing telecommunication	for	2,000
	and the client will pay the company later
Jan. 15	Paid cash of	4,000	for salaries expense
Jan. 21	Paid cash of	3000
	for the office supplies purchased on account on Jan. 3
Jan. 22	Collected cash of	2000	from the client on Jan. 10
Jan. 25	The cash dividend was paid at		2,000
Jan. 29	Received a phone bill for	200	and will pay this next month
Jan. 30	A client engages your company to provide		cleaning	and agrees to pay
	450	in advance
Jan. 31	Prepaid 12 months' rent of		3,000

prepare the general journal and T-Account