During the first month of​ operations, ​, ​Inc., completed the following​ transactions:

Jul 2 Gagne Services received $68,000 cash and issued common Mock b the stockholder
3 Purchased supplies, $700 and equipment, $11800 on account.
4 Performed services for a md received cash, $5,400.
7 Paid cash to acquire land, $33,0W-
11 Perform services for a customer and billed the customer. $4.100. Gagne expects to collect within one month
16 Pad for the equipment purchased July 3 on account
17 Paid newspaper advertising, $570.
18 Received partial payment from on account $2,000.
22 Received and paid water and electricity bills— $400.
29 Received $2.700 cash for the serving the heating unit of customer.
31 Paid employee salaries, $2,300.
31 Declared and paid dividends of $2,500.


Required:
Record each transaction in the journal.