Chico Urgent Care is owned and operated by Dr. Janet Scanlon, the sole stockholder. During July 2007, Chico Urgent Care entered into the following transactions:

a. Dr. Scanlon invested $10,000 in Chico Urgent Care in exchange for capital stock.

b. Paid $3,600 for an insurance premium on a one-year policy.

c. Purchased supplies on account, $500.

d. Received fees of $18,650 during July.

e. Paid expenses as follows: wages, $5,240; rent, $2,500; utilities, $1,100; and miscellaneous, $880.

f. Paid dividends of $1,000.

Record the preceding transactions using the integrated financial statement framework. After each transaction, you should enter a balance for each item.