Requirement 1. Record each transaction in the journal using the following account titles: Cash; Accounts Receivable; Supplies; Prepaid Insurance; Land; Furniture; Accounts Payable; Utilities Payable; Unearned Revenue; Common Stock; Dividends; Service Revenue; Salaries Expense; Rent Expense; and Utilities Expense. Explanations are not required. (Record debits first, then credits. Exclude explanations from journal entries.) Nov. 1: Received $34,000 cash and issued common stock to Rodgers