Record in the general journal, including explanations for Florida Incorporation from the following transactions: December 1 Issued capital stock of 200000 shares at $1.50 per shares and received cash. Signed a contract to employ 4 workers with monthly salaries of $500 each. 2 Purchased a Vellfire car from Tan Chong Company for $25000 on account, 2/10 term. 4 Provided service on account, 2/10 term to Superman Inc. and billed $80000. 9 Paid to Tan Chong Company as full settlement. 12 Received a check from Superman Inc. 15 Obtain an overdraft facility of $30000 from CITIBANK. 20 Purchased an equipment from Din for $14,000; paid $2,900 cash and issued a note payable due in 20 days for the balance. 30 Paid salaries to all staff