Data for Acosta Decor are presented in E2.2.

Instructions
Journalize the transactions using journal page J1. (You may omit explanations.)

Refer data

Selected transactions for Acosta Decor, an interior design company, in its first month of business are as follows.

Jan. 2 Marie Acosta invested €10,000 cash in business in exchange for ordinary shares.

3 Purchased used car for €3,000 cash for use in business.

9 Purchased supplies on account for €600.

11 Billed customers €2,400 for services performed.

16 Paid €350 cash for advertising.

20 Received €900 cash from customers billed on January 11.

23 Paid creditor €300 cash on balance owed.

28 Declared and paid a €1,000 cash dividend.