Current Attempt in Progress Selected transactions for Pina Colada Corp. during its first month in business are presented below: Sept.1 Issued common stock in exchange for $31,000 cash received from investors. 5 Purchased equipment for $22,200, paying $2,600 in cash and the balance on account. 25 Paid $6,300 cash on balance owed for equipment. 30 Paid $1,900 cash dividend. Pina Colada's chart of accounts shows: Cash, Equipment, Accounts Payable, Common Stock, and Dividends. Journalize the transactions. (Credit account titles are outomatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter 0 for the amounts. Record journal entries in the order presented in the problem. List all debit entries before credit entries.)