Provide journal entries to record each of the following transactions. A. Declared and paid to shareholders, a dividend of $31,000. B Issued common stock at par value for $20,000 cash. C. Sold a tract of land that had cost $15,000, for $24,000. D. Purchased a company truck, with a note payable of $45,000. E. Collected $9,000 from customer accounts receivable.