Jan. 3 Collected $400 cash from customer on account. Jan. 5 Purchased office supplies on account, $200. Jan. 12 Performed delivery services for a customer and received $1,200 cash. Paid employee salary including the amount owed on December 31, $3,100. (The total cash paid of $3,100 includes the amount owed on Jan. 15 December 31.) Jan. 18 Performed delivery services on account, $950. Jan. 20 Paid $100 on account. Jan. 24 Purchased fuel for the truck paying $100 cash. Jan. 27 Completed the remaining work due for Unearned Revenue Jan. 28 Paid office rent, $1.600, for the month of January Jan. 30 Collected $3,400 in advance for delivery service to be performed later, Jan. 31 Cash dividends of $3,000 were paid to stockholders