Weida Surveying, Inc., provides land surveying services. During September, its transactions included the following. Sept.  1           Paid rent for the month of September, $4,400. Sept.  3           Billed Fine Line Homes $5,620 for surveying services. The entire amount is due on or before September 28. (Weida uses an account entitled Surveying Revenue when billing clients.)

Weida Surveying, Inc., provides land surveying services. During September, its transactions included the following.

Sept.  1           Paid rent for the month of September, $4,400.

Sept.  3           Billed Fine Line Homes $5,620 for surveying services. The entire amount is due on or before September 28. (Weida uses an account entitled Surveying Revenue when billing clients.)

Sept.  9           Provided surveying services to Sunset Ridge Developments for $2,830. The entire amount was collected on this date.

Sept. 14           Placed a newspaper advertisement in the Daily Item to be published in the September 20 issue. The cost of the advertisement was $165. Payment is due in 30 days.

Sept. 25           Received a check for $5,620 from Fine Line Homes for the amount billed on September 3.

Sept. 26           Provided surveying services to Thompson Excavating Company for $1,890. Weida collected $400 cash, with the balance due in 30 days.

Sept. 29           Sent a check to the Daily Item in full payment of the liability incurred on September 14.

Sept. 30           Declared and paid a $7,600 cash dividend to the company’s stockholders.

Instructions:

1. Prepare a journal entry (including explanation) for each of these transactions.