Record the following transactions as journal entries. Received $9,000 on account from a customer. Date Accounts and Explanation Debit Credit Now Received $5,000 for services rendered to a client Date Accounts and explanation Debit Credit Paid $7.000 cash for salaries Dot Accounts and Explanation Debit Credit Paid $7,000 cash for land Date Accounts and explanation Debit Credit Nov. 5 Paid $7,000 cash for dividends. Date Accounts and explanation N Debit Credit Nov.5