| 1. | Acquired an additional $1,000 cash from the issue of common stock. |
| 2. | Paid $2,400 cash for utilities expense. |
| 3. | Paid a $1,500 cash dividend to the stockholders. |
| 4. | Provided additional services for $6,000 cash. |
| 5. | Purchased additional land for $2,500 cash. |
| 6. | The market value of the land was determined to be $24,000 at the end of the accounting period. |
| 7. | Acquired $16,000 cash from the issue of common stock. |
| 8. | Paid $3,500 cash for salary expense. |
| 9. | Borrowed $10,000 cash from New South Bank. |
| 10. | Paid $6,000 cash to purchase land. |
| 11. | Provided boarding services for $10,500 cash. |
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