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On August 1, 2021, Lia Sayer and her brother started their own accounting firm, Sayer CPAs, Inc. in Norwood, Ohio. The following business transactions occurred during the first month: Aug. 2: Issued 1,000 shares of stock in exchange for $15,000 received from stockholders. The stocks par value is $5 per share, and the remainder is in excess of par value. Aug. 3: Paid $600 for rent for office space for the month of August. Aug. 4: Purchased office equipment for $4.000, paying half in cash and the other half on account. Aug. 6: Paid $150 to run advertisements in this week's Xavier Newswire and Cincinnati Enquirer. Aug. 10: Received $2.400 for accounting services performed on this date. Aug. 12: Performed $6,200 of accounting services on account. Aug. 13: Borrowed $5,000 from 5/3 Bank under the terms of a 36-month note. All principal and interest will be paid on the maturity date. Aug. 13: Paid $2,400 for employee salaries. Aug. 16: Purchased $500 of supplies on account. None of the supplies were used yet during August. Aug. 23: Collected $1,200 from clients for the services performed on August 12th. Aug. 27: Paid a $200 dividend. Aug. 28: Paid for the supplies that were purchased on August 16th Aug. 31: Paid $2,400 for employee salaries. Aug. 31: Recorded an adjustment to accrue utilities for the month of August, estimated at $190, to be paid in mid-September. Aug. 31: Recorded an adjustment to recognize $40 of depreciation on the equipment. Aug. 31: Recorded an adjustment to accrue $10 of interest on the 5/3 Bank