Juliana Sales Consultants completed the following transactions during the latter part of January: 

Journalize the transactions of Juliana Sales Consultants. Include an explanation with each journal entry.

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Jan. 22 30 31 31 31 31 Performed services for customers on account, $8,000. Received cash on account from customers, $7,000. Received a utility bill, $180, which will be paid during February. Paid monthly salary to salesman, $2,000. Received $1,500 for three months of consulting service to be performed starting in February. Paid cash dividends of $1,000 to stockholders.