ABC Company is a new company. This is the first month of operations. The following are the transactions for June 2020. a) The owner invested $30,000 in cash and a vehicle that had a fair value of $20,000. The vehicle was originally purchased by the owner for $30,000. b) Completed a $3,000 project for a client who will pay within 30 days. c) Received a partial payment of $1,000 for the work completed in part b. d) Signed a contract to complete work for a client starting next month. e) Paid a $500 deposit for an advertisement to be published next week in the local paper. Required: Drag and drop the correct account name or amount in the journal entries below. Journal Entries Part/Date Account Title and Description PR Debit $ Credit $ a) 30,000 Vehicle Capital b) 3,000 3,000 c) Cash 1,000 AR 1,000 d) e) 500 Cash 500