On January 15, 2020, Valerie opened a new pet shop in Cookshire. Here are the transactions occurred during the first month of operation Record all transactions in the pet shop's books. Jan 1: Valerie invested $3,000 in the company by purchasing 250 common shares. Cash 3,000 Common Shares 3,000 : Jan 1: The pet shop paid $300 cash to purchase tables and display racks to put in the store. Valerie estimates that she will use these items for 5 years and that the straight-line method has to be used for depreciation. 60 e Depreciation exp Accum Depr e 60 e Jan 1: The pet shop paid $1,000 for the rent of January and February ($500 for each month). Prepaid expensee 1,000. Cash 1,000+ Jan 3: The store purchase an account 50 goldfish at $2 each, and 5 cats at $50 each from Animals Ltd. Inventory 350 350 A/P Jan 5: $250 cash were paid to purchase office supplies from Bureau en Gros Itd. Supplies On Hand Cash 250 . 250 Jan 6: A customer named Marianne booked an appointment to have her cat vaccinated. She paid $150 immediately and the appointment is scheduled for Jan 18. Supplies On Hand 250 a Cash e 250 e Jan 6: A customer named Marianne booked an appointment to have her cat vaccinated. She paid $150 immediately and the appointment is scheduled for Jan 18. Cash 150 e 150 Unearned Revenue Jan 8: The pet shop paid the balance due to Animals itd. Cash 350 e Supplies exp 350 Jan 8: A 10-years old named Mathieu came to the store with his dog and paid 605 for a grooming service A/R Jan 18: Marianne came back to get her cat vaccinated. a Jan 30: The pet shop declared a dividend of $100. The dividend will be paid in few weeks. Dividend payable 100 Cash . 100 Jan 31: Prepare the adjusting entry for the rent Rent op 500 . Prepaid expense : 500 . Jan 31: Prepare the adjusting entry for the PPE 2 MacBook Air Jan 31: Prepare the adjusting entry for the rent Rent exp 500 Prepaid expense 500 Jan 31: Prepare the adjusting entry for the PPE Jan 31: Prepare the adjusting entry for the supplies. A physical count made on January 31st showed that there was $100 of supplies remaining on that date a