Open the following four-column accounts of Lee Bivona, CPA: Cash; Accounts Receivable; Office Supplies; Office Furniture; Accounts Payable; Lee Bivona, Capital; Lee Bivona, Withdrawals; Service Revenue; Salary Expense; Rent Expense.

Journalize the following transactions and then post to the four-column accounts. Use the letters to identify the transactions. Keep a running balance in each account.

a. Bivona opened an accounting firm by investing \(\$ 15,000\) cash and office furniture valued at \(\$ 5,400\).

b. Paid monthly rent of \(\$ 1,500\).

c. Purchased office supplies on account, \(\$ 700\).

d. Paid employee's salary, \(\$ 1,800\).

e. Paid \(\$ 400\) of the account payable created in transaction (c).

f. Performed accounting service on account, \(\$ 5,600\).

g. Withdrew \(\$ 7,000\) for personal use.