Birdy Consulting Co. has the following accounts in its ledger: Cash, Accounts Pecolvable, Supplles, Orfice Equipenent, Accounts Poyable, Commen Stcek, Retained Eamings, Dividends, Fees Eamed, Rent Expense, Advertising Expense, Utilities Expense, Miscelianeous Expense. Journalize the following selected transactions for January \20 in o two-column joumal. Journal entry explanations may be omitted. If an arnount box does not require an entry, leave it blank. Jan, 1. Paid rent for the month, \\( \\$ 3,300 \\). 4. Paid advertising expense, \\( \\$ 2,130 \\), 5. Paid cash for supplies, \\( \\mathbf{5 9 1 0 .} \\) 6. Purchased office equipenent on account, \\( \\$ 14,000 \\). 12. Received cash from customers on account, \\( \\$ 4,560 \\). 20. Paid creditor on account, \\( \\$ 1,340 \\). 27. Paid cash for miscellaneous expenses, \\( \\$ 580 \\). 30. Paid utility (heating) bils for the month, \\( \\$ 210 \\). 31. Fees earned and billed to customers for the month, \\( \\$ 30,400 \\). 31. Paid utility (eiectricity) bill for the month, 5360 . 31. Paid dividends, \\( \\$ 2,300 \\). \20 Jan. 1 Jan. 30 Jan. 31 Jan. 31 Jan. 31