Ludwig Inc. sells a variety of shelters, such as garages and barns, in different sizes and material types. The business also handles construction and provides workshop teaching services. The accountant for Ludwig Inc. set up the following account names and codes (in alphabetical order) c Accumulated Depreciation, Equipment Share Capital 7 Cash 2 Supplies 8 Depreciation Expense, Equipment 3 Teaching Revenue 9 Dividends 4 Wages Expense 10 Income Summary Wages Payable 11 Retained Earnings No Entry NE Required: Use the account code(s) above to record the following transactions in Ludwig Inc.'s accounting records. (Note: Where more than one account is debited or credited, include both account numbers as shown in the example below.) Date Transaction Debit Credit Example Total wages of $5,000 were paid today. Included in this amount was $3,000 of wages accrued at month end, April 30. 10, 11 2 January 12 Ludwig Inc. purchased supplies by paying $3,000 cash. 21 Ludwig Inc. provided teaching services to a group of school children and immediately collected $2,100 cash. 31 Monthly depreciation on equipment totalled $400. 31 Closed Income Summary (82 220 credit balance) to retained earnings. 31 Paid dividends to shareholders