Journalize the following business transactions in general journal form.

a. Stockholders invest $45,000 in cash in starting a real estate office operating as a corporation.
b. Purchased $550 of supplies on credit.
c. Purchased equipment for $24,500, paying $3,800 in cash and signed a 30-day, $20,700, note payable.
d. Real estate commissions billed to clients amount to $4,200.
e. Paid $900 in cash for the current month's rent.
f. Paid $275 cash on account for office supplies purchased in transaction b.
g. Received a bill for $850 for advertising for the current month.
h. Paid $3,300 cash for office salaries.
i. Paid $1,950 cash dividends to stockholders.
j. Received a check for $2,100 from a client in payment on account for commissions billed in transaction d.