Problem: Silva Company had the following transactions:
1. Purchased a new building, paying $20,000 cash and issuing a note for $50,000.
2. Purchased $15,000 of inventory on account.
3. Sold inventory costing $5,000 for $6,000 on account.
4. Paid for inventory purchased on account (item 2).
5. Issued capital stock for $25,000.
6. Collected $4,500 of accounts receivable.
7. Paid utility bills totaling $360.
8. Sold old building for $27,000, receiving $10,000 cash and a $17,000 note (no gain or loss on the sale).
9. Paid $2,000 cash dividends to stockholders.
Record the above transactions in general journal format. (Omit explanations.)