Tim Collett practices law under the business title Tim Collett, Attorney at Law, Inc. During November, his law practice engaged in the following transactions:

Nov 1 Sold $70,000 of common stock to Collett to start the business

3 Paid $275 for the purchase of office supplies

8 Paid $34,000 cash to purchase land for an office site

12 Purchased office equipment on account. $3300.

17 Borrowed $50,000 from the bank. Collett signed a note payable to the bank in the name of the business.

26 Paid $2.150 on account.

30 Revenues earned during the month included $8000 cash and $25000 on account.

30 Paid employees' salaries, $2.400 office rent. $1,100; and utilities, $385.

30 Paid $4.000 of dividends to stockholder. Collett.

Collett's business uses the following accounts: Cash, Accounts Receivable, Supplies, Land, Office Equipment, Accounts Payable, Notes Payable, Common Stock, Dividends, Service Revenue, Salaries Expense, Rent Expense, and Utilities Expense.

Requirement

Journalize each transaction. Omit explanations?