Issued common stock $$42,000.+=++-=(2)$ Paid rent $$4,500.+=++-=(3)$ Received $$3,000$ invoice for advertisting expense. $+=++-=(4)$ Borrowed $$90,000$ cash from bank. $+=++-=(5)$ $$7,200$ cash received for services. $+=++-=(6)$ Billed clients $$40,800$ for services. $+=++-=(7)$ Paid $$13,200$ cash for salary. $+=++-=(8)$ Paid $$2,220$ cash for utilities. $+=++-=(9)$ Paid $$5,400$ cash dividend. $+=++-=(10)$ Acquired land for $$78,000.+=++-=(11)$ Paid $$600$ interest in cash. $+=++-=$ TOTALS