Skysong, Inc. was opened on August 1 by Joe Skysong. The following selected events and transactions occurred during August.

Aug. 1		Invested $72,000 cash in the business in exchange for common stock.
3		Purchased OBriens Tree Service for $45,800 cash. The price consists of land $26,000, building $16,000, and equipment $3,800. (Make one compound entry.)
5		Advertised the opening of the business, paying advertising expenses of $1,300.
6		Paid cash $1,240 for a one-year insurance policy.
10		Purchased equipment for $2,400 from Sheridan Company, payable in 30 days.
18		Received fees for services of $1,200 in cash.
25		Declared and paid a $700 cash dividend.
30		Paid wages of $1,900.
30		Paid Sheridan Company in full.
31		Received $600 of fees in cash.

Skysong uses the following accounts: Cash, Prepaid Insurance, Land, Buildings, Equipment, Accounts Payable, Common Stock, Dividends, Service Revenue, Advertising Expense, and Salaries and Wages Expense. Journalize the August transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem.)

Date	Account Titles and Explanation	Debit	Credit
Aug. 1	enter an account title for the journal entry on August 1	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on August 1	enter a debit amount	enter a credit amount
Aug. 3	enter an account title for the journal entry on August 3	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on August 3	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on August 3	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on August 3	enter a debit amount	enter a credit amount
Aug. 5	enter an account title for the journal entry on August 5	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on August 5	enter a debit amount	enter a credit amount
Aug. 6	enter an account title for the journal entry on August 6	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on August 6	enter a debit amount	enter a credit amount
Aug. 10	enter an account title for the journal entry on August 10	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on August 10	enter a debit amount	enter a credit amount
Aug. 18	enter an account title for the journal entry on August 18	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on August 18	enter a debit amount	enter a credit amount
Aug. 25	enter an account title for the journal entry on August 25	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on August 25	enter a debit amount	enter a credit amount
Aug. 30	enter an account title for the journal entry on August 30	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on August 30	enter a debit amount	enter a credit amount
Aug. 30	enter an account title for the journal entry on August 30	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on August 30	enter a debit amount	enter a credit amount
Aug. 31	enter an account title for the journal entry on August 31	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on August 31	enter a debit amount	enter a credit amount