Selected transactions for P. Islas, an interior decorating firm in its first month of business, are as follows. Jan. 2 Invested $12.000 cash in the business in exchange for common stock. 3 Purchased used car for $5,000 cash for use in the business. 9 Purchased supplies on account for $400. 11 Billed customers $1.400 for services performed. 16 Paid $250 cash for advertising, 20 Received $800 cash from customers billed on January 11, 23 Paid creditor $200 cash on balance owed. 28 Declared and paid a $1,300 cash dividend, Journalize these transactions