Sept. 1 Exercise 2-14 (Part Level Submission) Selected transactions for Whispering Winds Corp. during its first month in business are presented below. Stockholders invested $10,700 cash in the business in exchange for common stock. 5 Purchased equipment for $10,900 paying $3,900 in cash and the balance on account. 25 Paid $2,660 cash on balance owed for equipment 30 Declared and paid a $760 cash dividend. Whispering Winds'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 ent titles and enter o for the amounts.) Date Account Titles and Explanation Debit Credit Cash Click if you would like to Show Work for this question: Open Show Work