The transactions of Medina Information Service are recorded in the general journal below.

Date		Account Titles and Explanation		Debit		Credit
2021
Sept. 1		Cash		25,000
		Common Stock				25,000
		(Issued stock for cash)
4		Equipment		30,000
		Cash				10,000
		Notes Payable				20,000
		(Paid cash and issued 2-year, 9%, note for equipment)
8		Rent Expense		1,000
		Cash				1,000
		(Paid September rent)
15		Prepaid Insurance		400
		Cash				400
		(Paid one-year liability insurance)
18		Cash		2,500
		Service Revenue				2,500
		(Received cash for delivery services)
20		Salaries and Wages Expense		500
		Cash				500
		(Paid salaries for current period)
25		Utilities Expense		100
		Accounts Payable				100
		(Received a bill for September utilities)
30		Dividends		1,500
		Cash				1,500
		(Paid dividends)
30		Accounts Receivable		4,000
		Service Revenue				4,000
		(Billed customer for delivery service)

Post the journal entries to the accounts in the general ledger