Mijka Company was started on January 1, 2018. During 2018, the company experienced the following three accounting events: (1) earned cash revenues of $31,300, (2) paid cash expenses of $14,100, and (3) paid a $2,400 cash dividend to its stockholders. These were the only events that affected the company during 2018.

Required

1. Record the effects of each accounting event under the appropriate general ledger account headings.
2. an income statement, statement of changes in stockholders' equity, and a balance sheet dated December 31, 2018, for Mijka Company.