Teal Mountain Chocolatiers Ltd. began operations on January 1, 2024. During its first year, the following transac 1. Issued common shares for $170,000 cash. 2. Purchased $404,000 of inventory on account. 3. Sold inventory on account for $544,000. The original cost of the inventory that was sold was $323,200. 4. Collected $493,000 from customers on account. 5. Paid $365,700 to suppliers for the inventory previously purchased on account. 6. Bought a delivery vehicle for $30,600 cash. 7. Paid $22,100 for rent, including $1,700 related to the next year. 8. Incurred $17,000 of operating expenses, of which $15,300 was paid. 9. Recorded $1,700 of depreciation on the vehicle. 10. Declared and paid dividends of $5,100. Prepare journal entries to record each of the above transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) 5. 6. 7. 8. 9. 10