Prepare journal entries for the January 2018 transactions 7-12

7	12-Jan	Received $3,100 cash advance from Anthony Inc. on future consulting services
8	17-Jan	Completed a consulting assignment and received $2,400 for the services performed
9	21-Jan	Paid for insurance coverage for the year (January through December) $1,800
10	25-Jan	Received $1,000 from ABC Co. (see transaction #6)
11	26-Jan	Paid secretary $2,000 for four weeks from 1/2/2018 - 1/27/2018
12	31-Jan	Declared and paid a dividend to stockholders of $400