Jan. $2$ Stockholders invested $$15,000$ cash in the business in exchange for common stock.

$3$ Purchased used car for $$8,200$ cash for use in the business.

$9$ Purchased supplies on account for $$500.$

$11$ Billed customers $$1,800$ for services performed.

$16$ Paid $$200$ cash for advertising.

$20$ Received $$780$ cash from customers billed on January $11.$

$23$ Paid creditor $$300$ cash on balance owed.

Declared and paid a $$500$ cash dividend.