The following journal entries were prepared for Elgert Corporation for itsfirst month of operation, January 2019.

Debit Credit Jan. 1 Cash 10.000 Common Stock 10,000 To record the stock issued 5 Rent Expense 200 Cash 200 To record the payment of rent for the month 9 Unused Supplies 4.000 Cash 4.000 To record the purchase of supplies 11 Cash 1.300 Service Revenue 1,300 To record service revenue earned 28 Truck Operating Expense 450 Accounts Payable 450 To record truck repair 30 Salaries Expense 1.800 Cash 1,800 To record payment of salaries for the month 31 Accounts Receivable 1.600 Service Revenue 1,600 To record service revenue earned during the month 31 Supplies Expense 200 Unused Supplies 200 To record supplies used during the month 31 Dividends 50 Cash 50 To record dividends paid during the month