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

a$.$ J$.$ Aracel, the owner, invested $$100,000$ cash, office equipment with a value of $$5,000,$ and $$60,000$ of drafting equipment to

launch the company in exchange for common stock.

b$.$ The company purchased land worth $$49,000$ for an office by paying $$6,300$ cash and signing a note payable for $$42,700.$

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

d$.$ The company paid $$3,000$ cash for the premium on an $18-$month insurance policy.

e$.$ The company provided services to a client and collected $$6,200$ cash.

f$.$ The company purchased $$20,000$ of additional drafting equipment by paying $$9,500$ cash and signing a note payable for $$10,500.$

g$.$ The company completed $$14,000$ of services for a client. This amount is to be received in $30$ days.

h$.$ The company purchased $$1,150$ 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 $$7,000$ cash in partial payment from the client described in transaction $g.$

I. The company paid $$1,200$ cash for employee wages.

m$.$ The company paid $$1,150$ cash to settle the account payable created in transaction $h.$

n$.$ The company paid $$925$ cash for repairs.

o$.$ The company paid a $$9,480$ cash dividend.

p$.$ The company paid $$1,200$ cash for employee wages.

q$.$ The company paid $$2,500$ cash for advertisements on the Web during June.

Post the journal entries to the ledger accounts.