Rocky Mountain Tours Co. is a travel agency. The nine transactions recorded by Rocky Mountain Tours during June 2012, its first month of operations, are indicated in the following Taccounts: Cash Equipment Dividends (1) 40,900 (2) 2,850 (3) 29,400 (9) 4,100 (7) 16,350(3) 5,300 (4) 4,500 (6) 12,250 (9) 4,100 9) Accounts Receivable (5) 22,100|(7) 16,350 Accounts Payable (6) 12,250 (3) 24,100 Service Revenue (5) 22,100 Supplies Common Stock Operating Expenses (2) 2,850 (8) 1,650 (1) 40,900 (4) 4,500 (8) 1,650 Prepare the nine journal entries from which the postings were made. If an amount box does not require an entry, leave it blank. (1) (2) (3) (4) (5 Accounts Payable Accounts Receivable (6 Cash Common Stock Dividends (7 Equipment Operating Expenses (8 Service Revenue Supplies (9)