Journalize August Transactions:

August 18 - Sold gourmet dog cuisine to customers on account for $26,000; the cuisine cost $11,000

August 23 - Paid $4,700 to creditors on account

August 25 - Collected $12,600 from customers billed on August 18

August 27 - Sold gourmet dog cuisine to customers for $4,400 cash; the cuisine cost $1,300

August 29 - Paid $800 for utilities used during August

August 30 - Declared and paid a $900 dividend