On April $1,$ Sandhill Travel Agency, Inc. began operations. The following transactions were completed during the month.

Issued common stock for $$22,100$ cash.

Obtained a bank loan for $$6,400$ by issuing a note payable.

Paid $$10,100$ cash to buy equipment.

Paid $$1,100$ cash for April office rent.

Paid $$1,350$ for supplies.

Purchased $$550$ of advertising in the Daily Herald, on account.

Performed services for $$16,600$ : cash of $$1,840$ was received from customers, and the balance of $$14,760$ was billed to customers on account.

Paid $$370$ cash dividend to stockholders.

Paid the utility bill for the month, $$1,840.$

Paid Daily Herald the amount due in transaction $(6).$

Paid $$40$ of interest on the bank loan obtained in transaction $(2).$

Paid employees' salaries, $$5,890.$

Received $$11,040$ cash from customers billed in transaction $(7).$

Paid income tax, $$1,380.$

Journalize the transactions. $($If no entry is required, select $"$No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries.$)$