Jan. 1. Paid rent for the month, $4,700. 4. Paid advertising expense, $2,960. 5. Paid cash for supplies, $1,270. 6. Purchased office equipment on account, $19,500. 12. Received cash from customers on account, $6,350. 20. Paid creditor on account, $1,860. 27. Paid cash for miscellaneous expenses, $800. 30. Paid utility (heating) bill for the month, $300. 31. Fees earned and billed to customers for the month, $42,300. 31. Paid utility (electricity) bill for the month, $510. 31. Paid dividends, $3,200