Journalise following transaction

1. Tina issued $5,000 in exchange for common stock to start her business.
2. On March 1, she paid $3,000 for an insurance policy.
3. On May 1, she purchased equipment for $10,000.
4. On June 1, she performed $12,000 in services. $10,000 was received in cash and $2,000 will be billed to the customers.
5. At year end she declared and paid $2,000 in dividends.