Journalize the business transactions using these accounts: Cash; Accounts Receivable; Supplies; Accounts Payable; Clay Potter, Capital; Clay Potter, Drawing; Professional Fees; and Operating Expenses.

(a)	Journalize following transactions of Potter Pool Services for June, identifying each entry by number: Put them into T-accounts for easier creation of a trial balance
	(1)	Potter invested $12,500 cash in the business.
	(2)	Purchased supplies on account, $6,250.
	(3)	Paid operating expenses, $5,500.
	(4)	Billed clients for fees, $7,440.
	(5)	Received cash from cash clients, $4,700.
	(6)	Paid creditors on account, $1,400.
	(7)	Received $3,100 from clients on account.
	(8)	Withdrew $1,500 cash for personal use.