Roland Walker opened a medical practice in Los Angeles, California, and had the following transactions during the month of January. i (Click the icon to view the January transactions.) Journalize the transactions of Roland Walker, M.D. Include an explanation with each entry. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Jan. 1: The business received $32,000 cash and issued common stock to Walker Accounts and Explanation Date Debit Credit Jan. 1