Record the following transactions in the general journal:

September 1 Sold common stock for $65,000 in cash.

1 Rent paid for the month, $1,100.

3 Borrowed $10,000 from a bank and signed a promissory note agreeing to repay the $10,000 in one year

plus 10% interest.

3 Purchased $5,500 of cleaning equipment; He paid $3,500 down and the remainder was due within 30 days.

4 Purchased cleaning supplies for $4,300 in cash.

10 Received $2,500 from customers in cash.

21 Customers billed for services, $3,500.

23 Paid $1,500 on account to a cleaning equipment company (see September 3 transaction).

28 Collected $2,300 from clients on account.

29 You received the electricity bill for the month, $85, and you will pay it in October.

September 30 Salaries paid, $1,750.

30 Service station paid for gasoline used during September, $255.

30 Paid dividends, $800.

Date	Description	Publication Reference	Debit	Credit