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 20 Y2 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, $3,500. 4. Paid advertising expense, $2,250. 5. Paid cash for supplies, $960. 6. Purchased office equipment on account, $14,800. 12. Received cash from customers on account, $4,820. 20. Paid creditor on account, $1,410. 27. Paid cash for miscellaneous expenses, 3610 . 30. Paid utility (heating) bill for the month, $220. 31. Fees earned and billed to customers for the month, $32,100. 31. Paid utility (electricity) bill for the month, $390. 31. Paid B, J. Faust cash for personal use, $2,400. Jan. 12 Jan. 20 Jan. 27 Jan. 30 Jan. 31 Jan. 31 Jan. 31