^- Shamrock, Inc. was opened on August 1 by Joe Shamrock. The following selected events and transactions occurred during August

Aug. 1		Invested $68,000 cash in the business in exchange for common stock.
3		Purchased OBriens Tree Service for $35,600 cash. The price consists of land $18,000, building $14,000, and equipment $3,600. (Make one compound entry.)
5		Advertised the opening of the business, paying advertising expenses of $1,700.
6		Paid cash $1,400 for a one-year insurance policy.
10		Purchased equipment for $2,500 from Pharoah Company, payable in 30 days.
18		Received fees for services of $1,800 in cash.
25		Declared and paid a $750 cash dividend.
30		Paid wages of $1,200.
30		Paid Pharoah Company in full.
31		Received $800 of fees in cash.

Shamrock uses the following accounts: Cash, Prepaid Insurance, Land, Buildings, Equipment, Accounts Payable, Common Stock, Dividends, Service Revenue, Advertising Expense, and Salaries and Wages Expense. Journalize the August transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem.)

Date	Account Titles and Explanation	Debit	Credit
Aug. 1	enter an account title for the journal entry on August 1	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on August 1	enter a debit amount	enter a credit amount
Aug. 3	enter an account title for the journal entry on August 3	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on August 3	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on August 3	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on August 3	enter a debit amount	enter a credit amount
Aug. 5	enter an account title for the journal entry on August 5	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on August 5	enter a debit amount	enter a credit amount
Aug. 6	enter an account title for the journal entry on August 6	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on August 6	enter a debit amount	enter a credit amount
Aug. 10	enter an account title for the journal entry on August 10	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on August 10	enter a debit amount	enter a credit amount
Aug. 18	enter an account title for the journal entry on August 18	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on August 18	enter a debit amount	enter a credit amount
Aug. 25	enter an account title for the journal entry on August 25	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on August 25	enter a debit amount	enter a credit amount
Aug. 30	enter an account title for the journal entry on August 30	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on August 30	enter a debit amount	enter a credit amount
Aug. 30	enter an account title for the journal entry on August 30	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on August 30	enter a debit amount	enter a credit amount
Aug. 31	enter an account title for the journal entry on August 31	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on August 31