Journalize the transactions.

1.		Shareholders invested $21,000 in the business in exchange for ordinary shares.
2.		Obtained a bank loan for $6,000 by issuing a note payable.
3.		Paid $12,000 cash to buy equipment.
4.		Paid $1,800 cash for April office rent.
5.		Paid $1,500 for supplies.
6.		Purchased $700 of advertising in the Daily Herald, on account.
7.		Performed services for $17,700: cash of $2,300 was received from customers, and the balance of $15,400 was billed to customers on account.
8.		Declared and paid a cash dividend of $400.
9.		Paid the utility bill for the month, $2,000.
10.		Paid Daily Herald the amount due in transaction (6).
11.		Paid $40 of interest on the bank loan obtained in transaction (2).
12.		Paid employees salaries and wages, $6,400.
13.		Received $10,500 cash from customers billed in transaction (7).

Shareholders invested $21,000 in the business in exchange for ordinary shares. Obtained a bank loan for $6,000 by issuing a note payable. Paid $12,000 cash to buy equipment. Paid $1,800 cash for April office rent. Paid $1,500 for supplies. Purchased $700 of advertising in the Daily Herald, on account. Performed services for $17,700 : cash of $2,300 was received from customers, and the balance of $15,400 was billed to customers on account. Declared and paid a cash dividend of $400. Paid the utility bill for the month, $2,000. Paid Daily Herald the amount due in transaction (6). Paid $40 of interest on the bank loan obtained in transaction (2). Paid employees' salaries and wages, $6,400. Received $10,500 cash from customers billed in transaction (7)