Lewis Engineering completed the following transactions in the month of June. Using the following transactions, record journal entries, create financial statements, and assess the impact of each transaction on the financial statements. Jun. 1 Sharon Lewis, the owner, invested $142,000 cash, office equipment with a value of $15,500, and $81,000 of drafting equipment to launch the company in exchange for common stock. Jun. 2 The company purchased land worth $59,500 for an office by paying $21,000 cash and signing a long-term note payable for $38,500. Jun. 3 The company purchased a portable building with $44,500 cash and moved it onto the land acquired on June 2. Jun. 4 The company paid $9,300 cash for the premium on an 18-month insurance policy. Jun. 5 The company provided services to a client and collected $14,600 cash. Jun. 6 The company purchased $32,600 of additional drafting equipment by paying $20,000 cash and signing a long-term note payable for $12,600. Jun. 7 The company completed $30,800 of services for a client. This amount is to be received in 30 days. Jun. 8 The company purchased $2,200 of additional office equipment on credit. Jun. 9 The company completed services for a customer for $26,200 on credit. Jun. 10 The company purchased $2,350 of TV advertising on credit. Jun. 12 The company collected $15,400 cash in partial payment from the client billed on June 9. Jun. 14 The company paid $1,800 cash for employee wages. Jun. 17 The company paid $2,200 cash to settle the account payable created in on June 8. Jun, 28 The company paid $1,450 cash for repairs. Jun. 23 The company paid $9,900 cash in dividends. Jun. 28 The company paid $1,800 cash for employee wages.. Jun. 29 The company paid $3,340 cash for advertisements on the web during June. Expenses: LEWIS ENGINEERING Income Statement For Month Ended June 30, 2020