Provide journal entries to record each of the following transactions. A. Declared and paid to shareholders, a dividend of $25,000. B Issued common stock at par value for $19,000 cash. C. Sold a tract of land that had cost $18,000, for $26,000. D. Purchased a company truck, with a note payable of $45,000. E. Collected $9,000 from customer accounts receivable. If an amount box does not require an entry, leave it blank. A. B. C. D. II For each, identify whether the transaction represents a source of cash, a use of cash, or neither. A. B. c. D. E