Diane Bernick has opened Bernick's Consulting. Journalize the following transactions that occurred during January of the current year. Use the following chart of accounts: Chart of Accounts Assets Revenues 101 Cash 401 Consulting Fees 142 Office Supplies 181 Office Equipment Expenses 511 Wages Expense Liabilities 521 Rent Expense 202 Accounts Payable 525 Phone Expense 533 Utilities Expense Owners Equity 549 Miscellaneous Expense 311 Diane Bernick, Capital 312 Diane Bernick, Drawing Jan. 1 Bernick invested cash in the business, $11,925. 2 Paid office rent, $759. 3 Purchased office equipment on account, $1,335. 5 Received cash for services rendered, $918. 8 Paid phone bill, $80. 10 Paid for a magazine subscription (miscellaneous expense), $22. 11 Purchased office supplies on account, $300. 15 Made a payment on account (see Jan. 3 transaction), $202.