F G H K M N P Q R S 1 A $4,020 one-year insurance policy was purchased on July 1. 5 Completed a consulting job providing advice to a local developer on the design of a pool. Invoiced the developer for $1,400 to be paid in 15 days. 6 Repaired a pool filter and received a cash payment of $100. 8 Purchased fittings for $2,100 in the business office on credit (payable in 30 days). 9 Purchased $200 of supplies for cash. 11 Billed customers $3,300 for cleaning services. 12 Borrowed $25,000 from the bank and signed a 10-month, 4% note payable. Interest and principal are to be paid at maturity. 13 Paid accounts payable, $3,500. 15 Received $4,000 from accounts receivable. 16 Purchased, for cash, office furniture on sale for $3,000. 18 Received a bill for $400 for advertising, payable in 10 days. 19 Paid the photocopier rental expense on the company photocopier of $400, which covers the month of July. 23 Paid motor vehicle fuel expenses, $50. 24 Cash purchase of supplies, $100. 28 Paid advertising bill. 29 Paid salaries for the month of $2,000. An amount of $200 in wages was still owing at the end of the period. 29 Received $1,400 for 5 July transaction. 31 Charged depreciation of the furniture and fittings of $100. 31 $150 of supplies were used during the month. Instructions: Journalize the transactions for build