Record the transactions for The Puppy Playground in the General Journal, 112 points) Date Account Debit Credit Oct. 1, 2021 Purchased a storage unit (Equipment) for $5,000 cash to store dog treats to be sold to customers. The storage unit has a useful life of 5 years and a residual value of $500. $3,300 is received in cash from new customers for monthly passes to use the dog park in October, November, and December Oct. 2, 2021 Oct. 4. 2021 Paid the remaining $700 that was owed for the supplies purchased on Sept. 9th. Oct. 8, 2021 Purchased an inventory of 3,000 dog treats for $1,650 cash. Oct. 12, 2021 Received payment of $400 from the shelter as partial payment for the dog training services provided on Sept. 25th. Oct. 14, 2021 Sold 2,400 dog treats to customers for $2,400. The Puppy Playground uses the perpetual inventory system, and assigns inventory costs using the First-In, First-Out (FIFO) method. Oct. 18, 2021 Purchased $1,400 of supplies with cash. Oct. 20, 2021 Purchased an additional 2,000 dog treats for $1,200 on account. Oct. 24, 2021 Paid a cash dividend of $150 to shareholders. Oct. 28, 2021 Sold 2,100 dog treats to customers for $2,100. The Puppy Playground uses the perpetual inventory system, and assigns inventory costs using the First-In, First-Out (FIFO) method