Data for Sunland Company, interior decorating, are presented as follows. Jan. 2 Stockholders invested $18,337 cash in the business in exchange for common stock.
3 Purchased used car for $10,024 cash for use in the business.
9 Purchased supplies on account for $611.
11 Billed customers $2,200 for services performed.
16 Paid $244 cash for advertising.
20 Received $954 cash from customers billed on January 11.
23 Paid creditor $367 cash on balance owed.
28 Declared and paid a $611 cash dividend.
Required:
Journalize the transactions.

Jan. 2 Stockholders invested $18,337 cash in the business in exchange for common stock.

Account                   Debit            Credit

Cash                        $18,337

Common Stock                            $18,337

3 Purchased used car for $10,024 cash for use in the business.

Account                   Debit            Credit

Vehicle                    $10,024

Cash                                              $10,024

9 Purchased supplies on account for $611.

Account                   Debit            Credit

Supplies Expense   $611

Accounts Payable                        $611

11 Billed customers $2,200 for services performed.

Account                           Debit            Credit

Accounts Receivable     $2,200

Service Revenue                                  $2,200

16 Paid $244 cash for advertising.

Account                           Debit            Credit

Advertising Expense      $244

Cash                                                      $244

20 Received $954 cash from customers billed on January 11.

Account                           Debit            Credit

Cash                                $954

Accounts Receivable                           $954

23 Paid creditor $367 cash on balance owed.

Account                           Debit            Credit

Accounts Payable          $367

Cash                                                      $367

28 Declared and paid a $611 cash dividend.

Account                           Debit            Credit

Dividends                        $611

Cash                                                      $611

the answer is account d