Journal Entry Date Debit Credit Mar 67,000 67,000 Mar 900 Accounts 2 Cash Common Stock 3 Supplies Equipment Accounts Payable 4 Cash Service Revenue 7 Land 11,400 12,300 Mar 5,500 5,500 Mar 37,000 Cash 37,000 Mar 3,900 3,900 Mar 11,400 11,400 Mar 620 620 11 Accounts Receivable Service Revenue 16 Accounts Payable Cash 17 Advertising Expense Cash 18 Cash Accounts Receivable 22 Utilities Expense Cash 29 Cash Service Revenue Mar 1,800 1,800 450 Mar 450 Mar 2,800 2,800 Mar 2,200 2.200 31 (a) Salary Expense Cash 31 (b) Dividends Cash Mar 1,400 1.400 Cash Common Stock Accounts Receivable Dividends Supplies Service Revenue Equipment Salary Expense I Land Advertising Expense Accounts Payable Utilities Expense