Recording Transactions The following information pertains to York Rafting Company: Jan. 2 Issued common stock to investors for $25,700. 3 Bought $4,300 of supplies on account. 4 Paid rent for January in the amount of $1,900. 9 Billed a customer $7,700 for services provided. 16 Paid $2,100 cash to vendor for the January 3 purchase. 24 Borrowed $12,300 from local bank. 26 Received payment for billing made on January 9. Required Prepare journal entries for the transactions listed above. January 2