Selected transactions for Marigold Corp. during its first month in business are presented below.

Sept. 1		Stockholders invested $10,100 cash in the business in exchange for common stock.
5		Purchased equipment for $13,300 paying $5,800 in cash and the balance on account.
25		Paid $1,910 cash on balance owed for equipment.
30		Declared and paid a $740 cash dividend.

Marigolds chart of accounts shows No. 101 Cash, No. 157 Equipment, No. 201 Accounts Payable, No. 311 Common Stock, and No. 332 Dividends.

Journalize the transactions.