$6/2$ Purchased a small building to be used as a shop. The price was $$80,000$:$$12,000$ paid with cash, the remaining balance was a $5$ year Note Payable in the amount of $$68,000.$ The purchase price of $$80,000$ was allocated to land in the amount of $$15,000$ and the remaining amount of $$65,000$ to the shop building. Loan payments are made quarterly; the first payment is due on $\frac{9}{2}\frac{?}{23}.$

$6/3$ A Super Heavy$-$Duty Ford Truck was purchased with special $"$No Money Down" and $"$No Interest" through Ford Credit Corporation. Purchase price was $$55,000$ and the first payment is due on $\frac{8}{3}\frac{?}{23}.$

$6/4$ Well Drilling Equipment was purchased for $$18,500$ cash.

$6/4$ Prepaid a $12-$month insurance policy. The policy was effective as of June $1^{st}$ and cost $$3,540.$

$6/5$ Well Drilling Supplies were purchased on a $30-$day credit account in the amount of $$2,865.$

$6/6$ Advertised in the weekly Baker City Farm News. Total cost was $$1,110$ with payment due by July ${10}^{th}.$

$\frac{6}{7}$ Hired an employee at $$3,800$ per month, advising the newly hired employee that pay day will be on the first business day of each month. $6/9$ A drilling bid of $$9,900$ was accepted by their first customer for a job to start on $\frac{6}{12},$ the contract was signed on $\frac{6}{9}.$ Post entries to ledger t accounts