Here are selected transactions of Mason Consulting Service. Post the transactions into the appropriate Ledger accounts. DATE TRANSACTIONS 20X1 Sept. 1 Zack Mason invested $49,000 in cash to start the firm. 4 Purchased office equipment for $5,400 on credit from Den, Inc.; received Invoice 9823, payable in 30 days. 16 Purchased an automobile that will be used to visit clients; issued Check 1001 for $13,400 in full payment. 20 Purchased supplies for $410; paid immediately with Check 1002. 23 Returned damaged supplies for a cash refund of $115. 30 Issued Check 1003 for $3,150 to Den, Inc., as payment on account for Invoice 9823. 30 Withdrew $1,900 in cash for personal expenses. 30 Issued Check 1004 for $1,150 to pay the rent for October. 30 Performed services for $2,800 in cash. 30 Paid $380 for monthly telephone bill, Check 1005. Cash Account No. 101 Date Debit Credit Balance Accounts Receivable Date Account No. 111 Debit Credit Balance Supplies Account No. 121 Prepaid Rent Account No. 137 Date Debit Credit Balance Date Debit Credit Balance Date Equipment Account No. 141 Automobile Account No. 139 Debit Credit Balance Date Debit Credit Balance Accounts Payable Date Account No. 202 Debit Credit Balance Zack Mason, Capital Date Account No. 301 Debit Credit Balance Zack Mason, Drawing Date Account No. 302 Fees Income Account No. 401 Debit Credit Balance Date Debit Credit Balance Salaries Expense Date Account No. 514 Telephone Expense Account No. 517 Debit Credit Balance Date Debit Credit Balance