Jan. $22$ Performed services for customers on account, $$8,000.$

Jan. $30$ Received cash on account from customers, $$5,000.$

Jan. $31$ Received a utility bill, $$240,$ which will be paid during February.

Jan. $31$ Paid monthly salary to salesman, $$2,300.$

Jan. $31$ Received $$1,470$ for three months of consulting service to be performed starting in February.

Jan. $31$ Cash dividends of $$1,400$ were paid to stockholders.