Nancy Tercek started a delivery service, Grouper Deliveries, on June 1, 2017. The following transactions occurred during the month of June.

June 1		Stockholders invested $10,300 cash in the business in exchange for common stock.
2		Purchased a used van for deliveries for $14,700. Nancy paid $3,100 cash and signed a note payable for the remaining balance.
3		Paid $300 for office rent for the month.
5		Performed $5,100 of services on account.
9		Declared and paid $400 in cash dividends.
12		Purchased supplies for $300 on account.
15		Received a cash payment of $1,400 for services performed on June 5.
17		Purchased gasoline for $300 on account.
20		Received a cash payment of $1,700 for services performed.
23		Made a cash payment of $700 on the note payable.
26		Paid $150 for utilities.
29		Paid for the gasoline purchased on account on June 17.
30		Paid $1,740 for employee salaries.

GROUPER Liabilities Assets Stockholders' Equity Retained Earnings Accounts Receivable + Cash + Date Supplies Notes Payable Accounts Payable Equipment Common Stock + Revenues Expenses Dividends June 1 $ $ $ $ $ $ $ $ $ $ 2 3 Rent expense 5 Service revenue 9 Dividends 12 15 17 Gasoline expense 20 Service revenue 23 26 Utilities expense 29 30 Salaries and wages expense