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Clown Around, Inc., provides party entertainment for children of all ages. The company's trial balance dated February 1, 2011, is shown below. Clown Around engaged in the following transactions in February: Feb. 2 Paid $750 in partial settlement of the outstanding account payable reported in the trial balance dated February 1. Feb. 6 Collected $900 in full settlement of the outstanding accounts receivable reported in the trial balance dated February 1. Feb. 18 Billed Sunflower Child Care $175 for clown services. The entire amount is due March 15. Feb. 26 Billed and collected $480 for performing at several birthday parties. Feb. 28 Paid clown salaries of \$260 for work done in February. Feb. 28 Recorded and paid $40 for travel expenses incurred in February. Feb. 28 Declared and paid a $100 dividend to Ralph Jaschob, the company's only shareholder. a. Record the company's February transactions in general journal form. Include a brief explanation of the transaction as part of each journal entry. b. Post each entry to the appropriate ledger accounts (use the T account format as illustrated in Exhibit 3-8 on page 108)