Silva Company had the following transactions: Purchased a new building, paying $20,000 cash and issuing a note for $50,000. Purchased $15,000 of inventory on account. Sold inventory costing $5,000 for $6,000 on account. Paid for inventory purchased on account (item 2). Issued capital stock for $25,000. Collected $4,500 of accounts receivable. Paid utility bills totaling $360. Sold old building for $27,000, receiving $10,000 cash and a $17,000 note (no gain or loss on the sale). 9. Paid $2,000 cash dividends to stockholders. Oo eSeiNE Record the above transactions in general journal format. (Omit explanations.)