Selected transactions for Carla Vista Ltd. during its first month of operations are presented below:

Mar.	2		Issued common shares for $ 15,000 cash.
	4		Purchased used car for $ 1,500 cash and $ 9,000 on account, for use in the business.
	10		Billed customers $ 3,600 for services performed.
	13		Paid $ 500 cash to advertise business opening.
	25		Received $ 1,500 cash from customers billed on March 10.
	27		Paid amount owing for used car purchased on March 4.
	30		Received $ 700 cash from a customer for services to be performed in April.
	31		Declared and paid $ 3,000 of dividends to shareholders.

Journalize the transactions.

DATE | Account Titles and Explanation | Debit | Credit