Answer:
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
