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

Jan. 2		Invested $ 20,290 cash in the business in exchange for common stock.
3		Purchased used car for $ 11,092 cash for use in the business.
9		Purchased supplies on account for $ 676.
11		Billed customers $ 2,435 for services performed.
16		Paid $ 271 cash for advertising.
20		Received $ 1,055 cash from customers billed on January 11.
23		Paid creditor $ 406 cash on balance owed.
28		Declared and paid a $ 676 cash dividend.

Journalize the transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit