Jan. 1 McGraw contributed $66,000 cash to the business, Trevor McGraw, Attorney. The business issued common stock to McGraw. Jan. 3 Purchased supplies, $500, and furniture, $2,000, on account. Jan. 4 Performed legal services for a client and received $1,800 cash. Jan. 7 Purchased a building with a fair value of $90,000, and land with a fair value of $27,000. The business paid $30,000 cash and signed a note payable to the bank for the remaining amount. Jan. 11 Prepared legal documents for a client on account, $1,200. Jan. 15 Paid assistant's semimonthly salary, $1,200. Jan. 16 Paid for the supplies purchased on January 3 on account. Jan. 18 Received $2,200 cash for helping a client sell real estate. Jan. 19 Defended a client in court and billed the client for $800. Jan. 25 Received a bill for utilities, $250. The bill will be paid next month. Jan. 29 Received cash on account, $1,300. Jan. 30 Paid $1,800 cash for a 12-month insurance policy starting on February 1. Jan. 30 Paid assistant's semimonthly salary, $1,200. Jan. 31 Paid advertising expense, $2, 100. Jan. 31 Paid cash dividends of $3,300