P2-3B. Journalizing transactions (Learning Objective 3) 15-20 min. Tim Collett has a consulting business called Tim Collett, Consultant, Inc. During November, his business engaged in the following transactions: Collett's business uses the following accounts: Cash, Accounts Receivable, Supplies, Land, Office Equipment, Accounts Payable, Notes Payable, Common Shares, Dividends, Service Revenue, Salaries Expense, Rent Expense, and Utilities Expense