Paula Hill completed these transactions during June of the current year:

June 1 Began an architectural practice by investing cash, \(\$ 5,500\); drafting supplies, \(\$ 200\); and office and drafting equipment, \(\$ 4,500\).

1 Prepaid two months' rent in advance on suitable office space, \(\$ 1,500\).

3 Paid the annual premium on an insurance policy taken out in the name of the practice, \(\$ 675\).

4 Purchased drafting equipment, \(\$ 575\), and drafting supplies, \(\$ 45\), on credit.

9 Delivered a set of plans to a contractor and collected \(\$ 600\) cash in full payment.

15 Paid the draftsman's salary, \(\$ 780\).

16 Completed and delivered a set of plans to Carver Contractors on credit, \(\$ 850\).

18 Purchased drafting supplies on credit, \(\$ 50\).

19 Paid for the equipment and supplies purchased on June 4.

26 Received \(\$ 850\) from Carver Contractors for the plans delivered on June 16 .

27 Paula Hill withdrew \(\$ 250\) from the practice for personal use.

28 Paid for the supplies purchased on June 18.

June 29 Completed architectural work for Blake Realty on credit, \(\$ 600\).
30 Paid the draftsman's salary, \(\$ 780\).
30 Paid the June utility bill, \(\$ 140\).
30 Paid the blueprinting expenses incurred in June, \(\$ 105\).
\section*{Required}
1. Open the following accounts: Cash; Accounts Receivable; Prepaid Rent; Prepaid Insurance; Drafting Supplies; Office and Drafting Equipment; Accounts Payable; Paula Hill, Capital; Paula Hill, Withdrawals; Architectural Fees Earned; Salaries Expense; Blueprinting Expense; and Utilities Expense.
2. Prepare and post General Journal entries to record the transactions. Prepare a trial balance, titling it Paula Hill, Architect.