Journalize the following transactions using the two entry system in accounting.

Paid $3,000 on account.

10 Paid cash for advertising $350.

12 Received cash from customers as an advance payment for services to be provided in the future and recorded as unearned fees, $8,000.

14 Received cash from customers on account, $2,500.

17 Paid cash for supplies, $275.

19 Billed customers for services provided on account, $5,800

20 Paid technician salary, $1,600.

24 Received $22,500 cash for fees earned for jobs completed.

25 Paid phone bill for the month, $620.

26 Received cash from customers on account, $12,000.

28 Billed customers for services provided on account, $9,750.

31 T. Arget withdrew $4,500 for personal use.

31 Purchased new office equipment for $6,400 paying $1,400 cash and the remainder on account.