Organization Costs S&W Plumbing decided to incorporate and has incurred the following costs of organizing: Incorporation fees Attorneys' fees $ 400 4,400 Promotion expenses 5,200 Prepare the entry for the payment of these organization costs for cash on January 31. Page: > DATE ACCOUNT TITLE DOC. POST. NO. REF. DEBIT CREDIT 20-- 1 Jan. 31 2 3 1 3