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BE2-8 Identify accounts and debit/credit analysis. (LO 2) C Fleming's Logistics Consulting has the following transactions during August. Aug. 1 Received $17,970 cash from the company's owner, Barbara Fleming. 4 Paid rent in advance for three months, $4,720. 5 Purchased $625 of office supplies on account. 6 Received $560 from clients for services provided. 17 Billed clients $1,210 for services provided. 27 Paid secretary $980 salary. 29 Paid the company's owner, Barbara Fleming, $720 cash for personal use. For each transaction, indicate (a) the basic type of account to be debited and credited (asset, liability, owner's equity); (b) the specific accounts to debit and credit (for example, Cash, Service Revenue, Accounts Payable); and (c) whether each account is increased (+) or decreased ( ), and by what amount. Use the following format, in which the first one has been done for you as an example: Account Debited Account Credited (a) (b) (c) (a) (b) (c) Transaction Basic Type Specific Account Effect Basic Type Specific Account Effect Aug. 1 Asset Cash +$17,970 Owner's Equity B. Fleming, Capital +$17,970BE2-12 Record transactions. (LO 2) AP Using the data in BE2-8 for Fleming's Logistics Consulting, journalize the transactions. BE2-13 Post journal entries. (LO 3) AP Using T accounts, post the journal entries from BE2-12 to the general ledger. Note that since this is the first year of operations, there are no opening balances to consider