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Sunland Advisors Limited was organized on January 1, 2021. The company had the following transactions in the month of January: 4 5 8 10 12 January 2 issued 900 common shares for $59 each. Finalized a lease for office space and paid the first month's rent of $ 3,100 Purchased $39.000 of equipment for S 10.000 cash and financed the remainder with a long-term bank loan Paid for an advertisement in a local paper, 5470. Purchased supplies on account. 5 1.100. 11 Paid for several advertising spots on the local radio station, $ 2.900. Paid employees $ 7.700 for the first two weeks of work Summarized and recorded the billings to clients for the first two weeks of January, Billings totalled 5 15.200 These amounts are due by the 12th of the next month Paid S 900 for office expenses. Paid annual insurance policy with coverage up to December 31, 2021. for 5 6.000 24 Received 5 11.000 from clients in partial settlement of accounts billed on the 15th, Declared and paid S 550 of dividends to shareholders Paid employees $ 7.700 for the previous two weeks of work, Summarized and recorded the billing to clients for the prior two weeks. Billings totalled 5 18.800. These amounts are due by the 26th of the nat month 15 12 19 25 26 29 30 Made a payment to the bank of 5 220 for interest on the bank loan and 5640 to pay on the amount owing for the bank loan 33 Pald the Canada Revenue Agency 51.500 for an income tax instiment Journalize the transactions, (List all debit entries before credit entries Credit account titles are automatically indented when the amount Is entered Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts. Record Joumal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit