The following transactions occurred for Jones Company and recorded by the accountant, Paul Baxter.

Jan. 2 - The company issued $40,000 in common stock. .
Jan. 3 - The company receives $8,000 cash for fees earned from customer.
Jan. 4 - Paul invoices customer on account for $4,000 for fees earned.
Jan. 5 -The company receives $300 from customer on their account.
Jan. 6 - Paul Purchased $100 of supplies on account.
Jan. 7 - The company paid dividends of $2,000 cash.

Journalize the transactions above.