13) Please write the journal entries for the following transactions for Feldman Company for June 2018, the company's first month of operations. You may omit explanations for the transactions. i. Purchased 18-month insurance policy for $900 cash. ii. Paid $2,000 monthly payroll in cash. ii. Purchased $1,000 supplies on account. iv. Received $75 telephone bill to be paid at later date. v. Purchased equipment on account for $8,000. vi. Billed customers $5,000 for services performed. vi. Made payment of $2,300 on accounts payable for equipment purchased earlier in month viii. Collected $2,900 on customer accounts (Accounts Receivable) that were billed earlier the month