Record the following journal entries:

On Jan 1, Ryan starts Computer Doctor on January 01, 2018 by contributing $19,000 cash and office equipment valued at $15,000. (Office Equipment has an expected useful life of 7 years with a $1,000 salvage value. It will be depreciated using straight-line depreciation)

On January 26, Ryan decides to increase his cash balance, and takes out a 6-month note at a local bank for $10,000 cash:

On January 31, Ryan pays himself a cash dividend for $5,000: