Selected transactions for Ayayai Corp. during its first month in business are presented below.

Sept. 1 Issued common stock in exchange for $18,000 cash received from investors.
5 Purchased equipment for $8,500, paying $2,500 in cash and the balance on account.
8 Performed services on account for $18,000.
14 Paid salaries of $1,200.
25 Paid $2,500 cash on balance owed for equipment. 30 Paid $500 cash dividend.

Required:
Therow's chart of accounts shows Cash, Accounts Receivable, Equipment, Accounts Pay- able, Common Stock, Dividends, Service Revenue, and Salaries and Wages Expense.
a. Prepare a tabular analysis of the September transactions.
b. Journalize the transactions. Do not provide explanations.
c. Post the transactions to T-accounts.