Arkansas Sales Consultants completed the following transactions during the latter part of January:
Jan. 22 Performed services for customers on account, $9,000.
30 Received cash on account from customers, $7,000.
31 Received a utility bill, $210, which will be paid during February.
31 Paid monthly salary to salesman, $2,400.
31 Received $2,475 for three months of consulting service to be performed starting in February.
31 Cash dividends of $900 were paid to stockholders.
Journalize the transactions of Arkansas Sales Consultants. Include an explanation with each journal entry.