Data for Whispering Winds Corp., interior decorating, are presented as follows,r
Jan. 

2       Stockholders invested $17,293 cash in the business in exchange for common stock.r
3      Purchased used car for $9.454 cash for use in the business.r
9.     Purchased supplies on account for $576.r
11    Billed customers $2,075 for services performed.r
16    Paid $231 cash for advertising.r
20     Received $899 cash from customers billed on January 11.r
23    Paid creditor $346 cash on balance owed.r
28    Declared and paid a $576 cash dividend.r
Journalize the transactions.