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Binbutti Engineering, a sole proprietorship, completed the following transactions during July 2017, the third month of operations. July 1 Bishr Binbutti, the owner, invested $300,000 cash, office equipment with a value of $12,000, and $90,000 of drafting equipment in the business. 2 Purchased land for an office. The land was worth $108,000, which was paid with $10,800 cash and a long-term note payable for $97,200 Purchased a portable building with $150,000 cash and moved it onto the land. 5 Paid $12,000 cash for the premiums on two one-year insurance policies 7 Completed and delivered a set of plans for a client and collected $1.400 cash, 9 Purchased additional drafting equipment for $45,000. Paid $21,000 cash and signed a long-term note payable for the $24,000 balance. 10 Completed $4,000 of engineering services for a client This amount is to be paid within 30 days. 12 Purchased $4,500 of additional office equipment on credit. 15 Completed engineering services for $7,000 on credit. 16 Received a bill for rent on equipment that was used on a completed job. The $13,800 rent must be paid within 30 days. 17 Collected $400 from the client of July 10. 19 Paid $12,000 wages to the drafting assistants. 22 Paid the account payable created on July 12. 25 Paid $1,350 cash for some repairs to an item of drafting equipment. 26 Binbutti withdrew $800 cash from the business for personal use. 30 Paid $12,000 wages to the drafting assistants. 31 Paid $6.000 cash for advertising in the local newspaper during July Required: 1. Prepare Journal entries to record the transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 18 17 Type here to search O O