Jan. $1.$ Paid rent for the month, $$5,000.$

$4.$ Paid advertising expense, $$3,170.$

$5.$ Paid cash for supplies, $$1,360.$

$6.$ Purchased office equipment on account, $$20,800.$

$12.$ Received cash from customers on account, $$6,800.$

$20.$ Paid creditor on account, $$1,990.$

$27.$ Paid cash for miscellaneous expenses, $$860.$

$30.$ Paid utility $($heating$)$ bill for the month, $$320.$

$31.$ Fees earned and billed to customers for the month, $$45,300.$

$31.$ Paid utility $($electricity$)$ bill for the month, $$540.$

$31.$ Paid dividends, $$3,400.$

$20Y2$ Jan. $1$

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Jan. $4$ Advertising Expense

Jan. $5$ Supplies

Jan. $6$ Accounts Payable

Jan. $12$

Accounts Receivable

Jan. $20$ Accounts Payable

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Jan. $27$

Miscellaneous Expense

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