Journalize the January 2010 transactions. Omit the journal entry descriptions.

Crede Debi Account Tele Dater 30, e00 Jay 2 CRSH 15,2 00 4200 aoo0 Prupil Rt JA 3 aCeo CaSH PanTal uppli CASH 3600 Pupail CASH JAD S 3600 The folowing trareactions On January 2, 2010, Jenry Andrews, a dentist, opened a dental offoe were completod during the frst month of operations. Jerry invested $30,000 csh and $13,200 worth of dental equipment in the business in exchange for common stock in a new corporation caled J.A Dentiet, Inc. Jan 2 Paid four monts rent of $2,000. Jan 3 Purchases $1,000 of dental supples and paid cash Jan 4 Paid insurance premiums of $3,000 for a 1-year insurance policy Jan 5 Eamed and cotected dental fees of $14.000 in cash during week Jan 6 Paid secretary a salary of $1,200 Jan 9 Purchased $300 of dental supplies on account Jan 10 Jery pald $3,000 cashe Bought an automobile for buniness une, it cost $13,000 and signed a note for the balance Jan 11 Received a $240 telephone bil that wil be paid later in the month Jan 13 led customers $6,000 for dental fees eamed during the week Jan 13 Received a $150 electric B (Uty Expense) that will be paid later in the month Jan 16 Paid $300 for dental supplios purchased on Jan 10. Jan 18 Earned and colected dental fees of $4,500 in cash during the week Jan 20 Revenue Service Revenue Assets Cash Paid $450 for advertising in a local newspaper Jan 23 Recelved a $75 water bil (Uslity Expense) Accounts Receivable Dental Supplies Prepaid Insurance Prepaid Rent Dental Equipment Jan 23 Received $2.500 from customers on account Jan 25 Expenses Advertising Expense Insurance Expense Rent Expense Salary Expense Supplies Expense Telephone Expense Utility Expense Paid a dividend of $3,500 to Jerry Andrews, the sole stockikholder. Jan 27 Paid the utlity bills (water, telephone, electric). Jan 30 Automobile Billed customers $2.000 for dental fees eamed during the week Jan 30 Liabilities Accounts Payable Notes Payable Salaries Payable Jan 31 Received $1,500 from customers on account Stockholders Equity Income Summary Common Stock Retained Earnings On January 2, 2010, Jerry Andrews, a dentist, opened a dental office. The following transactions were completed during the first month of operations. Jerry invested $30, 000 cash and $13,200 worth of dental equipment in the business in exchange for common stock in a new corporation called J.A Dentist, Inc Jan 2 Paid four months rent of $2,000. Jan 3 Purchases $1,000 of dental supplies and paid cash. Jan 4 Paid insurance premiums of $3,6o0 for a 1-year insurance policy Jan 5 Earned and collected dental fees of $14,600 in cash during week Jan 6 Paid secretary a salary of $1,200. Jan 9 Purchased $300 of dental supplies on account. Jan 10 Bought an automobile for business use. It cost $13,000. Jerry paid $3,000 cash and signed a note for the balance. Jan 11 Received a $240 telephone bill that will be paid later in the month. Jan 13 Billed customers $6,000 for dental fees earned during the week Jan 13 Received a $150 electric Bill (Utility Expense) that will be paid later in the month. Jan 16 Paid $300 for dental supplies purchased on Jan 10. Jan 18 Earned and collected dental fees of $4,500 in cash during the week. Jan 20 Paid $450 for advertising in a local newspaper. Jan 23 Received a $75 water bill (Utility Expense) Jan 23 Received $2,500 from customers on account. Jan 25 Paid a dividend of $3,500 to Jerry Andrews, the sole stockholder. Jan 27 Paid the utility bills (water, telephone, electric). Jan 30 Billed customers $2,000 for dental fees earned during the week. Jan 30 Received $1,500 from customers on account. Jan 31