Printing Plus is Lynn Sanders printing service company. We will analyze and record each of the transactions for her business. More detail for each of these transactions is provided below; On January 3, 2019, issues $20,000 shares of common stock for cash. 1. On January 5, 2019, purchases equipment on account for $3,500, payment due within the month. 2. On January 9, 2019, receives $4,000 cash in advance from a customer for services not yet rendered. 3. On January 10, 2019, provides $5,500 in services to a customer who asks to be billed for the services. 4. On January 12, 2019, pays a $300 utility bill with cash. 5. On January 14, 2019, distributed $100 cash in dividends to stockholders. 6. On January 17, 2019, receives $2,800 cash from a customer for services rendered. 7. On January 18, 2019, paid in full, with cash, for the equipment purchase on January 5. 8. On January 20, 2019, paid $3,600 cash in salaries expense to employees. 9. On January 23, 2019, received cash payment in full from the customer on the January 10 transaction. 10. On January 27, 2019, provides $1,200 in services to a customer who asks to be billed for the services. 11. On January 30, 2019, purchases supplies on account for $500, payment due within three months. Transaction 1: On January 3, 2019, issues $20,000 shares of common stock for cash. Analysis: This is a transaction that needs to be recorded, as Printing Plus has received money, and the stockholders have invested in the firm. Printing Plus now has more cash. Cash is an asset, which in this case is increasing. Cash increases on the debit side. When the company issues stock, stockholders purchase common stock, yielding a higher common stock figure than before issuance. The common stock account is increasing and affects equity. Looking at the expanded accounting equation, we see that Common Stock increases on the credit side.