Kross, Inc., provides appraisals and feasibility studies. On January $1,$ its beginning account balances are as follows: Cash, $$24,200$; Accounts Receivable, $$53,400$; Notes Payable, $$9,000$; Accounts Payable, $$2,200$; Retained Earnings, $$44,800$; and Common Stock, $$21,600.$ The following transactions occurred during January, and company accounts included the following: Cash, Accounts Receivable, Vehicles, Accounts Payable, Notes Payable, Services Revenue, Rent Expense, Interest Expense, Salary Expense, Utilities Expense, Common Stock, and Retained Earnings.

$1.$ Paid $$3,600$ cash for January rent $($short$-$term lease $<12$ months$).$

$2.$ Received $$31,800$ cash on customers' accounts.

$3.$ Paid $$1,800$ cash toward accounts payable.

$4.$ Received $$5,800$ cash for services performed for customers.

$5.$ Borrowed $$18,000$ cash from bank and signed note payable for that amount.

$6.$ Billed the city $$22,400$ for services performed and billed other credit customers

$$7,000$ in services.

$7.$ Paid $$14,400$ cash for salary of assistant.

$8.$ Received $$1,600$ invoice for January utilities expense.

$9.$ Declared and paid a $$21,600$ cash dividend.

$10.$ Paid $$35,400$ cash to acquire a vehicle $($on January $31)$ for business use.

$11.$ Paid $$200$ cash to bank for January interest on notes payable

a$)$ Prepare journal entries for each of the transactions $1$ through $11.$

b$)$ Post the journal entries to the T$-$accounts.