Aracel Engineering completed the following transactions in the month of June,

o$.$ J$.$ Aracel, the owner, invested $$215,000$ cash, office equipment with a value of $$6,100,$ and $$63,000$ of drafting equipment to launch the company in exchange for common stock.

b$.$ The company purchased land worth $$56,000$ for an office by paying $$9,300$ cash and signing a note payable for $$46,700.$

c$.$ The company purchased a portable building with $$55,000$ cash and moved it onto the land acquired in $b.$

d$.$ The company paid $$2,400$ cash for the premium on an $18-$month insurance policy.

e$.$ The company provided services to a client and collected $$7,900$ cash.

f$.$ The company purchased $$23,000$ of additional drafting equipment by paying $$9,400$ cash and signing a note payable for $$13,600.$

g$.$ The company completed $$15,000$ of services for a client. This amount is to be received in $30$ days.

h$.$ The company purchased $$1,850$ of additional office equipment on credit:

i$.$ The company completed $$22,000$ of services for a customer on credit.

j$.$ The company purchased $$1,333$ of TV advertising on credit.

k$.$ The company collected $$9,000$ cash in partial payment from the client described in transaction $g.$

I. The company paid $$2,000$ cash for employee wages.

m$.$ The company paid $$1,850$ cash to settle the account payable created in transaction $h.$

n$.$ The company paid $$935$ cash for repairs.

o$.$ The company paid a $$10,330$ cash dividend.

p$.$ The company paid $$1,400$ cash for employee wages.

q$.$ The company paid $$3,100$ cash for advertisements on the Web during June.