The following transactions of Jaker Ltd$.$ occurred in the month of January:

Date:

$1$ Borrowed $$11,300$ from the bank.

$3$ Issued $2,000$ common shares for $$20,000.$

$5$ Purchased inventory on account totalling $$22,200.$

$9$ Bought computer equipment costing $$7,200$ for $$3,600$ cash and the balance on account.

$15($a$)$ Made sales totalling $$22,500,$ of which $$8,100$ were on account. $($b$)$ The cost of the products sold from inventory was $$12,600.$

$19$ Made payments on accounts owing to suppliers totalling $$13,500.$

$25$ Collected on accounts from customers totalling $$7,000.$

$27($a$)$ Made sales totalling $$9,500,$ all on account. $($b$)$ The cost of the products sold from inventory was $$6,800.$

$28$ Employees earned wages of $$2,200$ during the month, of which $$2,000$ was paid.

$28$ Incurred $$700$ of utilities expenses during the month.

Analyze and record these transactions. $($Enter amounts that decrease account balance using either a negative sign preceding the number eg$.-45$ or parentheses e$.$g$.(45).$ Indicate whether it is Revenues, Expenses or Dividends declared in the last column. In case if there is no effect then select "Not Applicable". Post entries in the order presented in the problem statement.$)$