Problem 1 Part A (11 Marks) Note: It is suggested that you read all both parts of Problem 1 before you start so that you structure your space requirements for the answer appropriately. Several friends grouped themselves as shareholders and Emerald Delivery Limited opened for business September 1 2018. The transactions for the month are listed. You are to create the journal entries in good form for these transactions. Sept 12015 - Shareholders started the company with 20,000 of their own cash Sept 42015 - Bought a delivery truck for $ 30,000. Bill borrowed $25,000 from the bank as part of the payment for the truck Sept 8, 2015 - Paid rent on a small office for the month of September of $1,200. Sept 15, 2015 - Bought liability insurance for $450 Sept 18 2015 - Received payment in cash for $2.500 in delivery services Sept 202015 - Paid salaries of $600 for his part time driver Sept 25, 2015 - Paid the utilities on account for the office for $125 Sept 30 2015 - Paid Dividends of $700 Sept 30, 2015 - Billed customers for $1,100 of delivery services