Date	Transaction
June 1	The following assets were received from Dustin Larkin: Cash, $10,000; Accounts receivable $1,500; supplies, $1,250; and office equipment, $7,500. There were no liabilities received.
June 1	Paid three months' rent on a lease rental contract, $4,500.
June 2	Paid the premiums on property and casualty insurance policies, $1,800.
June 4	Received cash from clients as an advance payment for services to be provided (Record it as unearned fees), $3,000.
June 5	Purchased additional office equipment on account from Crawford Company, $1,800. June 6.
June 6	Received cash from clients on account, $800.
June 10	Paid cash for a newspaper advertisement to run during June, $120.
June 12.	Paid Crawford Company for part of the debt incurred on June 5, $800.
June 12.	Recorded services provided on account for the period June 1 to June 12, $2,250.
June 14	Paid part-time receptionist for 2 weeks' salary, $400. (Note: Ignore any payroll tax or withholdings).
June 17	Recorded cash from cash clients for fees earned during the period June 1-16, $3,175.
June 18	Paid cash for supplies, $750.
June 20	Recorded services provided on account for the period June 13-20, $1,100.
June 24	Recorded cash from cash clients for fees earned for the period June 17-24, $1,850.
June 26	Received cash from clients on account, $1,600.
June 27	Paid part-time receptionist for two weeks' salary, $400. (Note: Ignore any payroll tax or withholdings).
June 29	Paid telephone bill for June, $130.

June 30	Paid electricity bill for June, $200.
June 30	Recorded cash from cash clients for fees earned for the period June 25-30, $2,050
June 30	Recorded services provided on account for the remainder of June, $1,000.
June 30	Dustin withdrew $4,500 for personal use.

Instructions-Use the Excel template provided in the class titled Unit 2 and 3 Management Tools Assignment to complete the following 3 requirements for Unit 2:

Journalize each transaction in the two-column journal tab, referring to the following chart of accounts in selecting the accounts to be debited and credited.

11-Cash	31-Dustin Larkin, Capital
12-Accounts Receivable	32-Dustin Larkin, Drawing
14-Supplies	41-Fees Earned
15-Prepaid Rent	51-Salary Expense
16-Prepaid Insurance	52-Rent Expense
18-Office Equipment	53-Supplies Expense
19-Accumulated Depreciation	54-Depreciation Expense
21-Accounts Payable	55-Insurance Expense
22-Salaries Payable	59-Miscellaneous Expense
23-Unearned Fees

Post the journal to a ledger of four-column accounts, see the Excel tab labeled accordingly.