On april 1, Windsor, Inc. began operations. The following transactions were completed during the month.

1. Stockholders invested $28,300 in the business in exchange for common stock

2. Obtained a bank loan for $8,300 by issuing a note payable.

3. Paid $13,000 cash to buy equipment.

4. Paid $1,400 cash for April office rent.

5. Paid $1,700 for supplies.

6. Purchased $710 of advertising in the Daily Herald, on account.

7. Performed services for $21,200: cash of $2,360 was received from customers, and the balance of $18,840 was billed to customers on account.

8. Paid $470 cash dividend to stockholders.

9. Paid the utility bill for the month, $2,360.

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

11. Paid $50 of interest on the bank loan obtained in transaction (2).

12. Paid employees' salaries and wages, $7,550.

13. Received $14,160 cash from customers billed in transaction (7).

Journalise the transactions.