Prepare journal entries in good form for the following required transactions of Beach Rose Corp.

Required

1. Owner invested cash of $12,000 and office equipment valued at $7,500 into the business, receiving common shares in exchange.
2. Purchased supplies for cash, $1,000.
3. Paid $750 for one month's rent on the store.
4. Billed a client $1,500 for services rendered.
5. Owner received a dividend of $300.