Birdy Consulting Services has the following accounts in its ledger: Cash; Accounts Receivable; Supplies; Office Equipment; Accounts Payable; B$.$ J$.$ Faust, Capital; B$.$ J$.$ Faust, Drawing; Fees Earned; Rent Expense; Advertising Expense; Utilities Expense; and Miscellaneous Expense. Journalize the following selected transactions for January $20Y2$ 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, $$4,700.$

$4.$ Paid advertising expense, $$3,020.$

$5.$ Paid cash for supplies, $$1,290.$

$6.$ Purchased office equipment on account, $$19,800.$

$12.$ Received cash from customers on account, $$6,470.$

$20.$ Paid creditor on account, $$1,900.$

$27.$ Paid cash for miscellaneous expenses, $$820.$

$30.$ Paid utility $($heating$)$ bill for the month, $$300.$

$31.$ Fees earned and billed to customers for the month, $$43,100.$

$31.$ Paid utility $($electricity$)$ bill for the month, $$520.$

$31.$ Paid B$.$ J$.$ Faust cash for personal use, $$3,300.$

$20Y2$ Jan. $1$

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Jan. $4$

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