Birdy Consulting Co. has the following accounts in its ledgers Cash, Accounts Receivatie, Sipplies, Office Equipment, Accounts Payabie, Common Stock, Reta Aed Earnings, Dividends, Fees Eamed, Rent Expense, Advertising Expense, Utilities Expense, Miscellaneous Expense. Journalize the following selected transactions for January 2012 in a two-column joumal. Journal entry explanations may be omittad. If an ambunt box does not raquir entry, leave it blank. Jan. 1. Paid rent for the month, $2,700. 4. Paid advertising expense, $1,700. 5. Paid cash for supplies, $730. 6. Purchased office equipment on account, $11,200. 12. Recelved cash from customers on account, $3,650. 20. Paid creditor on account, $1,070. 27. Paid cash for miscellaneous expenses, $460. 30. Paid utility (heating) bill for the month, 5170 . 31. Fees earned and tilled to customers for the month, $24,300. 31. Paid utillty (electricity) bill for the month, $290. 31. paid dividends, 31,800