Data for the Decorators Mill Ltd. were presented in E3.4.

In E3.4.

Mar. 2 Issued common shares for $11,000 cash.

4 Purchased used car for $1,000 cash and $9,000 on account, for use in the business.

10 Billed customers $2,300 for services performed.

13 Paid $225 cash to advertise business opening.

25 Received $1,000 cash from customers billed on March 10.

27 Paid amount owing for used car purchased on March 4.

30 Received $700 cash from a customer for services to be performed in April.

31 Declared and paid $300 of dividends to shareholders.

Instructions

Journalize the transactions.