In June 2013, Wendy Winger organized a corporation to provide aerial photography services. The company, called Aerial Views, began operations immediately. Transactions during the month of June were as follows:

June 1	The corporation issued 60,000 shares to Wendy Winger in exchange for $60,000 cash.
June 2	Purchased a plane from Utility Aircraft for $220,000. Made a $40,000 cash down payment and issued a note payable for the remaining balance.
June 4	Paid Woodrow Airport $2,500 to rent office and hangar space for the month.
June 15	Billed customers $8,320 for aerial photographs taken during the first half of June.
June 15	Paid $5,880 in salaries earned by employees during the first half of June.
June 18	Paid Hannigan's Hangar $1,890 for maintenance and repair services on the company plane.
June 25	Collected $4,910 of the amounts billed to customers on June 15.
June 30	Billed customers $16,450 for aerial photographs taken during the second half of the month.
June 30	Paid $6,000 in salaries earned by employees during the second half of the month.
June 30	Received a $2,510 bill from Peatree Petroleum for aircraft fuel purchased in June. The entire amount is due July 10.
June 30	Declared a $2,000 dividend payable on July 15.

The account titles used by Aerial Views are:

Cash	Retained Earnings
Accounts Receivable	Dividends
Aircraft	Aerial Photography Revenue
Notes Payable	Maintenance Expense
Accounts Payable	Fuel Expense
Dividends Payable	Salaries Expense
Share Capital	Rent Expense

b.	Prepare journal entries for above each transaction. (Omit the "$" sign in your response.)

Date	General Journal	Debit	Credit
June 1	(Click to select)Notes payableCashAerial photography revenueAccounts receivableRent expenseSalaries expenseMaintenance expenseShare capital
	(Click to select)Rent expenseCashMaintenance expenseNotes payableShare capitalAerial photography revenueAccounts receivableSalaries expense
2	(Click to select)Notes payableAircraftCashSalaries expenseShare capitalMaintenance expenseRent expenseAerial photography revenue
	(Click to select)Rent expenseSalaries expenseCashAccounts receivableNotes payableMaintenance expenseShare capitalAircraft
	(Click to select)Salaries expenseNotes payableRent expenseAircraftShare capitalAccounts receivableMaintenance expenseCash
4	(Click to select)Share capitalNotes payableMaintenance expenseCashSalaries expenseRent expenseAircraftAerial photography revenue
	(Click to select)Share capitalAerial photography revenueAccounts receivableMaintenance expenseNotes payableRent expenseSalaries expenseCash
15	(Click to select)Notes payableRent expenseAerial photography revenueShare capitalAccounts receivableMaintenance expenseAircraftFuel expense
	(Click to select)Share capitalNotes payableAerial photography revenueFuel expenseAccounts receivableRent expenseMaintenance expenseAircraft
	(Click to select)Accounts payableRent expenseAircraftSalaries expenseCashShare capitalFuel expenseMaintenance expense
	(Click to select)Salaries expenseCashRent expenseShare capitalMaintenance expenseAccounts payableAircraftFuel expense
18	(Click to select)Share capitalRent expenseFuel expenseAccounts receivableNotes payableAircraftAerial photography revenueMaintenance expense
	(Click to select)Notes payableMaintenance expenseShare capitalFuel expenseAerial photography revenueAircraftCashRent expense
25	(Click to select)Maintenance expenseShare capitalCashNotes payableAccounts receivableAerial photography revenueRent expenseFuel expense
	(Click to select)Rent expenseAccounts receivableMaintenance expenseShare capitalCashFuel expenseAerial photography revenueNotes payable
30	(Click to select)Maintenance expenseAerial photography revenueRent expenseShare capitalNotes payableAircraftAccounts receivableBills receivable
	(Click to select)Accounts receivableAerial photography revenueAircraftNotes payableRent expenseMaintenance expenseShare capitalBills receivable
	(Click to select)Notes payableSalaries expenseAircraftCashBills payableMaintenance expenseBills receivableRent expense
	(Click to select)Bills receivableNotes payableBills payableSalaries expenseCashAircraftMaintenance expenseRent expense
	(Click to select)Bills receivableAircraftNotes payableShare capitalMaintenance expenseBills payableAccounts payableFuel expense
	(Click to select)Bills payableNotes payableBills receivableShare capitalFuel expenseAircraftMaintenance expenseAccounts payable
	(Click to select)Share capitalRent expenseNotes payableDividends receivableDividends payableBills payableBills receivableDividends
	(Click to select)Bills payableBills receivableDividendsRent expenseShare capitalNotes payableDividends receivableDividends payable