Deb Sikes started her practice as a design consultant on September 1,2024 . During the first month of operations, the business completed the following transactions: (Click the icon to view the transactions.) Read the requirements. Requirement 1. Record each transaction in the journal using the following account titles: Cash; Accounts Receivable; Office Supplies; Prepaid Insurance; Land; Furniture; Accounts Payable; Utilities Payable; Unearned Revenue; Common Stock; Dividends; Service Revenue; Salaries Expense; Rent Expense; and Utilities Expense. Explanations are not required. (Record debits first, then credits. Exclude explanations from journal entries.) Sep. 1: Received $45,000 cash and issued common stock to Sikes. More info \begin{tabular}{ll} \hline Sep. 1 & Received $45,000 cash and issued common stock to Sikes. \\ Sep. 4 & Purchased office supplies, $800, and furniture, $2,200, on account. \\ Sep. 6 & Performed services for a law firm and received $1,000 cash. \\ Sep. 7 & Paid $20,000 cash to acquire land to be used in operations. \\ Sep. 10 & Performed services for a hotel and received its promise to pay the $800 within one week. \\ Sep. 14 & Paid for the furniture purchased on September 4 on account. \\ Sep. 15 & Paid assistant's semimonthly salary, $1,430. \\ Sep. 17 & Received cash on account, $400. \\ Sep. 20 & Prepared a design for a school on account, $950. \\ Sep. 25 & Received $1,600 cash for design services to be performed in October. \\ Sep. 28 & Received $2,600 cash for consulting with Plummer \& Gordon. \\ Sep. 29 & Paid $1,320 cash for a 12month insurance policy starting on October 1. \\ Sep. 30 & Paid assistant's semimonthly salary, $1,430. \\ Sep. 30 & Paid monthly rent expense, $850. \\ Sep. 30 & Received a bill for utilities, $200. The bill will be paid next month. \\ Sep. 30 & Paid cash dividends of $3,900. \end{tabular}