brook company plans to own and operate a storage rental facility. for the first month of operations, the company has the following transactions. 1. january 1 issue 10,000 shares of common stock in exchange for $30,000 in cash. 2. january 5 purchase land for $18,000. a note payable is signed for the full amount. 3. january 9 purchase storage container equipment for $7,800 cash. 4. january 12 hire three employees for $1,800 per month. 5. january 18 receive cash of $11,800 in rental fees for the current month. 6. january 23 purchase office supplies for $1,800 on account. 7. january 31 pay employees $5,400 for the first month's salaries.