Birdy Consulting Co$.$ has the following accounts in its ledger: Cash, Accounts Receivable, Supplies, Office Equipment, Accounts Payable, Common Stock, Retained Earnings, Dividends, Fees Earned, Rent Expense, Advertising Expense, Utilities Expense, Miscellaneous Expense. Journalize the following selected transactions for January $20$ Y $2$ in a two$-$column journal. Journal entry explanations may be omitted. If an amount box does not require an entry, leave it blank.

Jan. $1.$ Paid rent for the month, $$3,600.$

$4.$ Paid advertising expense, $$2,280.$

$5.$ Paid cash for supplies, $$980.$

$6.$ Purchased office equipment on account, $$15,000.$

$12.$ Received cash from customers on account, $$4,890.$

$20.$ Paid creditor on account, $$1,430.$

$27.$ Paid cash for miscellaneous expenses, $$620.$

$30.$ Paid utility $($heating$)$ bill for the month, $$230.$

$31.$ Fees earned and billed to customers for the month, $$32,600.$

$31.$ Paid utility $($electricity$)$ bill for the month, $$390.$

$31.$ Paid dividends, $$2,500.$

$20Y2$ Jan. $1.$

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Jan. $4$