Alex Vera organized Succulent Express at the beginning of February 20Y4. During February, Succulent Express entered into the following transactions:

a. Terry Mason invested $30,000 in Succulent Express in exchange for common stock.

b. Paid $5,400 on February 1 for an insurance premium on a one-year policy.

c. Purchased supplies on account, $1,800.

d. Received fees of $57,000 during February.

e. Paid expenses as follows: wages, $21,600; rent, $6,400; utilities, $2,800; and miscellaneous, $3,200.

f. Paid dividends of $8,000.

Record the preceding transactions using the integrated financial