DeFond Services, a firm providing art services for advertisers, began business on June 1, 2009. The following accounts are needed to record the transactions for June: Cash; Accounts Receivable; Supplies; Office Equipment; Accounts Payable; Common Stock; Retained Earnings; Service Fees Earned; Rent Expense; Utilities Expense; and Wages Expense. Record the following transactions for June using the financial statement effects template.

June \(1 \mathrm{M}\). DeFond invested \(\$ 12,000\) cash to begin the business in exchange for common stock.

2 Paid \(\$ 950\) cash for June rent.

3 Purchased \(\$ 6,400\) of office equipment on credit.

6 Purchased \(\$ 3,800\) of art materials and other supplies; the company paid \(\$ 1,800\) cash with the remainder due within 30 days.

11 Billed clients \(\$ 4,700\) for services rendered.

17 Collected \(\$ 3,250\) cash from clients on their accounts billed on June 11 .

19 Paid \(\$ 3,000\) cash toward the account for office equipment (see June 3).

25 Paid \(\$ 900\) cash for dividends.

30 Paid \(\$ 350\) cash for June utilities.

30 Paid \(\$ 2,500\) cash for June wages.