Prepare journal entries to record the following transactions that occurred in April:
A. On first day of the month, issued common stock for cash, $15,000
B. On eighth day of month, purchased supplies, on account, $1,800
C. On twentieth day of month, billed customer for services provided, $950
D. On twenty-fifth day of month, paid salaries to employees, $2,000
E. On thirtieth day of month, paid for dividends to shareholders, $500