Selected transactions for Windsor, Inc. during its first month in business are as follows.

Sept. $1$ Stockholders invested $$11,800$ cash in the business in exchange for common stock.

$5$ Purchased equipment for $$14,000$ paying $$4,900$ in cash and the balance on account.

$25$ Paid $$1,890$ cash on balance owed for equipment.

$30$ Declared and paid a $$840$ cash dividend.

Windsor's chart of accounts shows No$.101$ Cash, No$.157$ Equipment, No$.201$ Accounts Payable, No$.311$ Common Stock, and No$.332$ Dividends.

$($a$)$

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 $0$ for the amounts.$)$

Date

Account Titles and Explanation

Debit

Credit