Sarasota Inc. is a new start-up, selling fire safety services and products to its customers. The following activities occurred in month 1. Prepare the journal entries for the following transactions: (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) a) Issued 24,000 shares with a $28.00 per share market value. b) Bought a building for $290,000 and Land for $92,000. Paid 26% in cash and the balance with a 10-year. 4% interest note payable. c) Paid insurance premiums, quarterly in advance, in the amount of $5,600. d) Purchased $31,000 of inventory, 33% cash and the balance on credit. e) Paid utilities bill for $300. f) Negotiated an annual contract to provide safety services to the university for $129,000/ year. g) Sold $21,900 of services on account, no parts were required. h) Collected a $5,800 cash deposit from customers for custom orders. i) Paid salaries and wages of $8,000. i) Paid the balance owing on inventory previously purchased in part d). k) Received $8.900 from customers on account. 1) Declared and paid a $2,900 dividend