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

Jan. 22 Performed services for customers on account, $ 8,000.

30 Received cash on account from customers, $ 7,000.

31 Received a utility bill, $ 180, which will be paid during February.

31 Paid monthly salary to salesman, $ 2,000.

31 Received $ 1,500 for 3 months of consulting service to be performed starting in February.

31 Cash dividends of $ 1,000 were paid to stockholders.

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