Directions: Ruth Abrams, a physical therapist, is the owner of Abrams Health Center. Below is a list of the accounts used in the business. Record the following transactions on Page 2 of the attached General Joumal using the current year. Cash in Bank Office Furniture Ruth Abrams, Withdrawals Professional Fees Accts. Rec.-Bret Hagen Medical Equipment Accts Pay-Metro Suppliers Ruth Abrams, Capital Advertising Expense Dec. Ruth Abrams invested $5,000 in the business, Memorandum 10. 1 3 Provided professional services for $60 on account to Bret Hagen, Invoice 220. 6 Received S520 for professional services completed for a customer, Receipt 9. 10 Received $60 from a patient, Bret Hagen, to apply on his account, Receipt 10. 12 Purchased $1,800 worth of medical equipment on account from Metro Suppliers, Invoice 221. 14 Ruth Abrams withdrew $400 in cash for personal use. Check 434. 15 Wrote Check 435 for $75 in payment to the Daily News for the weekly advertisement. 16 Ruth Abrams contributed a file cabinet valued at $55 to the business, Memorandum 11. 18 Paid Metro Suppliers S500 on account, Check 436. 20 Sold medical equipment for $100 cash, Receipt 11. Date Description Debit Credit Post. Ref