$,$ AP Bombeck Inc. has the following transactions during August of the current year. Journalize the transactions. $($You may omit explanations.$)$

Aug.

$1$

Opens an office as a financial advisor, investing $$5,000$ in cash in exchange for common stock.

$4$

Pays insurance in advance for $6$ months, $$1,800$ cash.

$16$

Receives $$1,900$ from clients for services performed.

$27$

Pays secretary $$1,000$ salary.

Post journal entries to T$-$accounts.