Harper Sales Consultants completed the following transactions during the latter part of January:
Jan. 22 Performed services for customers on account, $7,500.
30 Received cash on account from customers, $8,000.
31 Received a utility bill, $220, which will be paid during February.
31 Paid monthly salary to salesman, $2,500.
31 Received $2,310 for three months of consulting service to be performed starting in February.
31 Cash dividends of $950 were paid to stockholders.
Journalize the transactions of Harper Sales Consultants. Include an explanation with each journal entry.