Journalize the transactions of Lawrence Engineering. Include an explanation with each journal entry. Use the following accounts: Cash; Accounts Receivable; Office Supplies; Equipment; Accounts Payable; Notes Payable; Common Stock; Dividends; Service Revenue; Utilities Expense. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.)

2	Received $14,000 contribution from Rob Lawrence in exchange for common stock.
	4	Paid utilities expense of $ 420
	5	Purchased equipment on account, $1,800.
	10	Performed services for a client on account, $3,300.
	12	Borrowed $6,800 cash, signing a notes payable.
	19	Cash dividends of $650 were paid to stockholders.
	21	Purchased office supplies for $770 and paid cash.
	27	Paid the liability from July 5.