Prepare the required journal entry for the following selected transactions for Ditzler Corporation. Jan. 1: Daryl Wallin deposits $100,000 into a bank account with the name Ditzler Corporation in return for shares of stock. Jan 10: The corporation purchases office equipment costing $75,000, paying $20,000 cash and the remaining on account. Jan. 30: The corporation purchased supplies on account of $2,000. August 1: The corporation pays creditor $26,000 from Jan. 10 transaction. August 30: The corporation paid advertising expense for $3,000, all in cash. September 1: Earned fees of $40,000 and billed customers for the fees. September 30: Received cash from customers on account of $35,000. December 15: Distributed dividends to shareholder of $50,000