Journalize the following transactions for Mercado Company for June 2010, the companys first month of operations. 1. Purchased equipment on account for $3,000. 2. Billed customers $5,000 for services performed. 3. Made payment of $1,500 on account for equipment purchased earlier in month. 4. Collected $2,900 on customer accounts. What is the accounts payable as at june 30