Lyons Dental Clinic provides dental services to customers. The business transactions for June, 20XX are shown below: June 1 Shareholders invested $440,000 cash in the business in exchange for 1,000 shares. June 2 Purchased dental equipment for $45,000. Made a $15,000 cash down payment and issued a note payable for the remaining balance. Medical Instruments were purchased for $75,000 cash. Office fixtures were purchased from Home Pro for $25,000. Paid $10,000 payment and issued a note payable for the remaining balance. Billed patients $13,000 for services rendered. Of this amount, $1,000 was collected in cash and $12,000 was billed on account due in 30 days. Ordered dental equipment worth S5,000. It will be delivered only next week. A $450 invoice was received for newspaper advertisement only next month. Borrowed $90,000 from a bank and signed a note payable due in six months. June 5 June 10 June 11 June 12 June 13 June 15 June 18 Received a $2,000 payment on the amount due from patients of June 11. June 22 Received cash $10,000 for services provided to patients. June 25 Paid $100 cash for gasoline. All of this fuel will be used in June. June 28 Received $1,000 cash from a patient. The services will be provided in July. June 29 Paid the outstanding balance due to Home Pro for the purchase on June 10. June 30 Purchased office supplies costing $2,200 on account. June 30 Paid salaries for the month $11,000. The company uses the following chart of accounts: No.101 Cash, NO.112 Accounts Receivable, No.136 Office Supplies, No.145 Dental Equipment, No.156 Medical Instruments, No.157 Office Fixtures, No.201 Accounts Payable, No.211 Notes Payable, No. 220 Unearned Service Revenue, No. 311 Share Capital-Ordinary, No.400 Service Revenue, No. 726 Salaries and Wages Expense, No.735 Advertising Expense, No.736 Gasoline Expense. nstruction: Journalize the June transactions. (Explanations are needed) Post to the ledger accounts. Prepare a trial balance on June 30, 20xx. 1. 2. 3. GENERAL JOURNAL Account Title/Explanation Date Credit Ref Debit 20xx June.1 10 12 13 15 18