Selected transactions for B. Madar, an interior decorating firm, in its first month of business, are as follows.

Jan. 2		Invested $16,277 cash in the business in exchange for common stock.
3		Purchased used car for $7,596 cash for use in the business.
9		Purchased supplies on account for $543.
11		Billed customers $1,953 for services performed.
16		Paid $217 cash for advertising.
20		Received $760 cash from customers billed on January 11.
23		Paid creditor $326 cash on balance owed.
28		Declared and paid a $1,085 cash dividend.

Journalize the transactions. (Record journal entries in the order presented in the problem. Credit account titles are automatically indented when amount is entered. Do not indent manually.)