Journalize the two transactions per day

ct 2 Simmons Services received $67,000 cash and issued common stock to the 3 Purchased supplies, $600, and equipment, $11,600, on account 4 Performed services for a customer and received cash, $5,700 7 Paid cash to acquire land, S35,000 11 Performed for a custormer and billed the customer, S3,900. Simmons expects to collect Within one month 16 Paid for the equipment purchased October 3 on account 17 Paid for newspaper advertising, $550 18 Received partial payment from customer on account, $1,800 22 Received and paid the water and electricity bills, $380 29 Received $3,000 cash for servicing the heating unit of a customer 31 Paid employee salaries, $2,300 31 Declared and paid dividends of $2,200