Chapter 3 8 Set up T accounts for Cash; Accounts Receivable; Supplies; Accounts Payable; Common Stock; Dividends; Service Revenue; and Operating Expenses. In the T accounts, record the following transactions of Potter Pool Services for June, identifying each entry by number: (1) (2) (3) (4) (5) (6) (7) (8) Shareholders invested S12,500 cash in the business by purchasing common stock. Purchased supplies on account, $6,250. Paid operating expenses, $5,500. Billed clients for service, $7,440. Received cash from cash clients, $4,700. Paid creditors on account, $1,400. Received $3,100 from clients on account. Paid $1,500 cash dividends