Jul 2 Wortham Services received $68,000 cash and issued common stock to the stockholders. 3 Purchased supplies, $500, and equipment, $12,000, on account. 4 Performed services for a customer and received cash, $5,700. 7 Paid cash to acquire land, $31,000 11 Performed services for a customer and billed the customer, $4,700. Wortham expects to collect within one month. 16 Paid for the equipment purchased July 3 on account. 17 Paid for newspaper advertising, $570 18 Received partial payment from customer on account, $2,600. 22 Received and paid the water and electricity bills, $400. 29 Received $2,600 cash for servicing the heating unit of a customer. 31 Paid employee salaries, $2,500. 31 Declared and paid dividends of $2,700