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Current Attempt in Progress Selected transactions for Sheffield Corp. during its first month in business are as follows. Sept. 1 Stockholders invested $12,000 cash in the business in exchange for common stock. 5 Purchased equipment for $13,600 paying $2,900 in cash and the balance on account. 25 Paid $1,930 cash on balance owed for equipment. 30 Declared and paid a $640 cash dividend. Sheffield's chart of accounts shows No. 101 Cash, No. 157 Equipment, No. 201 Accounts Payable, No. 311 Common Stock, and No. 332 Dividends. Your answer is correct. Journalize the transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) (b) Post the transactions using the standard account form. (Post entries in the order of journal entries presented in the previous part.)