0. riepure a la U US VI Augusta (P2-154. Transaction Analysis and Trial Balance Mary Aker opened a tax practice on June 1. The follow. ing accounts will be needed to record her transactions for June: Cash; Accounts Receivable: Vffice Supplies: Vx Library: Qffice Furniture and Fixtures; Ncounts Payable: Dotes Payable:Vommon Stocka Dividends; Professional Fees Earned; Kent Expense; Salaries Expense Advertising Expense Utilities Expense; and Interest Expense. The following transactions occurred during the month of June: w+ June 1 Aker opened a business checking account at a local bank, investing $13,500 in her practice in exchange for common stock. 2 Purchased office furniture and fixtures for $9,800, paid $2,800 cash, and gave a note payable for the balance. 3 Purchased books and software for a tax library on account, $3,700. 4 Purchased office supplies for cash, $950. 5 Paid rent for June, $750. 6 Returned $300 of books with defective bindings. The return reduced the amount owed to the supplier 7 Billed clients for professional services rendered, $8,500. 8 Paid $1,700 on account for the library items purchased on June 3. 9 Collected $5,900 on account from clients billed on June 7. 10 Paid June salaries, $3,100. 11 Received invoice for June advertising, to be paid in July, $300. 12 Paid stockholders $800 cash as a dividend. 13 Paid utilities for June, $160. 14 Paid interest for June on note payable, $250