Journalize the following transactions into the general journal in accordance with the rules of Journalizing, and the Double-entry accounting system. April 21 October 5 Cooper Company pays dividends of $4,100. Cooper Company purchases equipment costing $5,000, paying 40% down and the rest on account. Date Account Title Debit Credit Apr. 21 Dividends 4,100 Cash 4,100 Oct. 5 Equipment 5,000 Cash 2,000 Accounts Payable 3,000 $