William Beard opened a dental practice. During the first month of operation (March), the practice, titled William Beard Dental Clinic Ltd., experienced the following events (Click the icon to view the events.) Record the transactions in the journal of William Beard Dental Clinic Ltd. List the transactions by date, and give an explanation for each transaction Beard invested $43,000 in the business, which in turn issued its common shares to him. Record the transaction (Record debits first, then credits. Enter explanations on the last line.) Date Mar. 6 Accounts and Explanations Debit Credit The business paid cash for land costing $30,000. Beard plans to build a professional services building on the land. Record the transaction Date Mar 9 Accounts and Explanations Debit Credit