Journalize and write the source document for each of the following transactions:

Completing the Accounting Cycle for a Service Business

$100$ Cash

$110$ Acc. Rec.$-$Prov. Health Plan

$120$ Prepaid Insurance

$123$ Prepaid Rent

$125$ Office Supplies

$127$ Medical Supplies

$130$ Office Equipment

$131$ Acc. Dep.$-$Office Equip.

$140$ Medical Equipment

$141$ Acc. Dep.$-$Medical Equip.

$200$ Accounts Payable

$210$ Bank Loan

$300$ D$.$ Rosenkranz, Capital

$301$ D$.$ Rosenkranz, Drawings

$305$ Income Summary

$400$ Patient Fees

$401$ Emergency Fees

$500$ Office Salaries Expense

$501$ Utilities Expense

$502$ Telephone and Internet Expense

$503$ Advertising Expense

$504$ Insurance Expense

$505$ Rent Expense

$506$ Office Supplies Expense

$507$ Medical Supplies Expense

$508$ Dep. Exp.$-$Office Equip.

$509$ Dep. Exp.$-$Medical Equip.

Jun. $1$ Dr$.$ Rosenkranz opened a bank account in the name of his business and deposited $$45000,$ which represented his initial investment in the practice.

$1$ Paid three months' rent in advance to Sure Realty, $$6000,$ for office space, Cheque $1.$

$1$ Borrowed $$10000$ from the bank. The term of the loan was $30$ months.

$2$ Paid $$8000$ for a six$-$month insurance policy $($property$,$ liability$),$ Cheque $2.$

$2$ Sent $$800,$ Cheque $3,$ to Newport Realty to pay this month's rent on D$.$ Rosenkranz's apartment $($his home$).$

$3$ Signed an agreement with Medical Services Inc. to provide emergency medical service, $$1800$ per month. The June fee was collected today.

$4$ Purchased medical supplies for the office, $$625,$ Cheque $4.$

$5$ Purchased furniture and equipment for the office at a cost of $$10000,$ Invoice $2973.$ Paid $$1000,$ Cheque $5,$ and the remainder was due in $30$ days to The Office People.

$6$ Purchased medical instruments and equipment for $$19000$ from James Medical Supplies, Invoice $12888.$ A down payment of $$4000$ was made today by Cheque $6$ and the remainder was due in four equal monthly payments pay. able at the end of the month.

$14$ Patient fees submitted for payment to the Provincial Health Insurance Plan for the first two weeks of the practice were $$2975.$

$14$ Received Invoice $8942$ from the Vancouver Sun for advertising the opening of the practice, $$325.$

$16$ Paid office salaries for the first two weeks, $$1500,$ chequel?

$19$ Purchased office supplies on account from The Office People, $$310,$ Invoice $3873.$

$21$ Received Cheque $746892$ from the Provincial Health Insurance Plan in payment of fees submitted June $14.$

$24$ D$.$ Rosenkranz withdrew $$2500$ for personal use, cheque

$27$ Paid the Vancouver Sun in full for the lune $14$ invoice, Cheque $9.$