Allison Marshall practices law under the business title Allison Marshall, Attorney at Law, Inc. During April, her law practice engaged in the following transactions:
Apr 1 Sold $40,000 of common stock to Marshall to start the business.
3 Paid $600 for the purchase of office supplies.
8 Paid $28,000 cash to purchase land for an office site.
12 Purchased office equipment on account, $1,800.
17 Borrowed $5,000 from the bank. Marshall signed a note payable to the bank in the name of the business.
26 Paid $2,600 on account.
30 Revenues earned during the month included $15,000 cash and $27,000 on account.
30 Paid employees’ salaries, $2,900; office rent, $1,400; and utilities, $700.
30 Paid $9,000 of dividends to stockholder, Marshall.

Marshall’s business uses the following accounts: Cash, Accounts Receivable, Supplies, Land, Office Equipment, Accounts Payable, Notes Payable, Common Stock, Dividends, Service Revenue, Salaries Expense, Rent Expense, and Utilities Expense.

Requirement
1. Journalize each transaction. Omit explanations.