Journalize the following transactions

1	Shareholders invested $35,000 in cash for 35,000 common shares to start the corporation
2	Signed a lease for office space, at $9,500 per year for 5 years
3	Paid $250 cash for office supplies
4	Purchased office equipment for $12,000, paying $7,000 in cash and signing a 30-day bank loan payable for the balance
5	Purchased $200 of office supplies on account
6	Real estate commissions billed to clients totalled $9,700
7	Paid $700 cash for the current months rent
8	Paid $100 cash on account for office supplies purchased in transaction #5
9	Received a bill for $500 for advertising for the current month
10	Paid $3,500 cash for office salaries
11	Paid $1,000 cash dividends to shareholders
12	Received a cheque for $5,000 from a client in payment on account for commissions billed in transaction #6

Current Asset Ratio