Transactions for the Hartman Company for the month of November are presented below. Journalize each transaction and identify each transaction by number. You may omit journal explanations.

Stockholders invested an additional $$40,000$ cash in the business.

Purchased land costing $$18,000$ for cash.

Purchased equipment costing $$45,000$ for $$4,500$ cash and the remainder on credit.

Purchased supplies on account for $$800.$

Paid $$3,000$ for a one$-$year insurance policy.

Received $$2,000$ cash for services performed.

Received $$5,000$ for services previously performed on account.

Paid wages to employees for $$2,500.$

Paid dividends to stockholders of $$400.$

Instructions

Prepare

a$)$ Journalize the transactions

$($b$)$ Create a ledger

$($c$)$ Prepare a trial balance