Enter the following on page $1$ of the general journal.

June $1J.$ Harris contributes cash of $$50,000$ and accounts receivable of $$20,000$ to a new partnership, Top Tier Interior Design. S$.$ Grant contributes $$12,000$ cash and $$1,000$ of supplies to the partnership. The partners agree that $$1,500$ is a reasonable amount for the allowance for doubtful accounts for the contributed accounts receivable.

$1$ Paid rent for the June through August, $$3,000.$

$2$ Purchased equipment paying cash, $$5,000.$

$2$ Purchased a used van for $$30,000.$ The partnership paid $$10,000$ cash as a down payment and signed a note for the remainder.

$6$ Received an advance payment of $$9,000$ for services to be provided in the future.

$10$ Purchased supplies on credit, $$700.$

$15$ Received cash for job completed, $$15,550.$

$20$ Recorded jobs completed on account and sent invoices to customers, $$12,200.$

$23$ Received an invoice in the mail for van$-$related expenses, to be paid in September $$1,200.$

$28$ Paid miscellaneous expenses, $$200.$

$28$ Paid utilities expense, $$300.$

Enter the following on page $2$ of the general journal.

$30$ Paid wages of employees, $$6,200.$

$30$ The partners agree to write off $$500$ of their accounts receivable as uncollectible.

$30$ Received cash from customers on account, $$7,000.$

$30$ Paid creditor a portion of the amount owed for supplies purchased earlier in the month, $$250.$

$30$

J$.$ Harris withdrew cash for personal use, $$2,500.$