During March 2020, ABC engaged in the following transactions:
a. ABC received cash of $50,000 from David R. and issued common stock to David.
b. The business paid $20,000 cash to acquire a truck.
c. The business purchased supplies costing $1,800 on account.
d. The business painted a house for a client and received $3,000 cash.
e. The business painted a house for a client for $4,000. The client agreed to pay next week.
f. The business paid $900 cash toward the supplies purchased in transaction c.
g. The business paid employee salaries of $1,000 in cash.
h. The business paid cash dividends of $1,500.
i. The business collected $2,600 from the client in transaction e.
j. David paid $200 cash for personal groceries.
Required
Record transaction in journal form