Listed below are the selected transactions for the Weston Gastroenterology Clinic.

May	1		The clinic issued 1,000 additional shares of capital stock to Doctor Weston at $75 per share.
May	4		The clinic purchased scoping equipment. The equipment cost $90,000, of which $30,000 was paid in cash; a note payable was issued for the balance.
May	12		Issued a check for $2,400 in full payment of an account payable to Leah Laboratories.
May	19		Purchased office supplies on account for $240. Payment is due in full by June 10.
May	25		Collected a $15,000 account receivable from the Goosinger Medical Insurance.
May	31		Declared and paid a $50,000 cash dividend to stockholders.

Record the above transactions in general journal form for Weston Gastroenterology Clinic. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)