Nuncio Consulting completed the following transactions during June.a$.$ A$.$ Nuncio, the owner, invested $$35,000$ cash along with office equipment valued at $$11,000$ in the new company.b$.$ The company purchased land valued at $$7,500$ and a building valued at $$40,000.$ The purchase is paid with $$15,000$ cash and a note payable for $$32,500.$c$.$ The company purchased $$500$ of office supplies on credit.d$.$ A$.$ Nuncio invested an automobile in the company. The automobile has a value of $$8,000.$e$.$ The company purchased $$1,200$ of additional office equipment on credit.f$.$ The company paid $$1,000$ cash salary to an assistant.g$.$ The company provided services to a client and collected $$3,200$ cash.h$.$ The company paid $$540$ cash for this month's utilities.i$.$ The company paid $$500$ cash to settle the payable created in transaction c$.$j$.$ The company purchased $$3,400$ of new office equipment by paying $$3,400$ cash.k$.$ The company completed $$4,200$ of services on credit for a client, who must pay within $30$ days$\mathrm{.}1.$ The company paid $$1,000$ cash salary to an assistant.m$.$ The company received $$2,200$ cash in partial payment on the receivable created in transaction k$.$n$.$ A$.$ Nuncio withdrew $$1,100$ cash from the company for personal use. Nuncio Consulting completed the following transactions during June.

a$.$ A$.$ Nuncio, the owner, invested $$35,000$ cash along with office equipment valued at $$11,000$ in the new company.

b$.$ The company purchased land valued at $$7,500$ and a building valued at $$40,000.$ The purchase is paid with $$15,000$ cash and a note payable for $$32,500.$

c$.$ The company purchased $$500$ of office supplies on credit.

d$.$ A$.$ Nuncio invested an automobile in the company. The automobile has a value of $$8,000.$

e$.$ The company purchased $$1,200$ of additional office equipment on credit.

f$.$ The company paid $$1,000$ cash salary to an assistant.

g$.$ The company provided services to a client and collected $$3,200$ cash.

h$.$ The company paid $$540$ cash for this month's utilities.

i$.$ The company paid $$500$ cash to settle the payable created in transaction $c.$

j$.$ The company purchased $$3,400$ of new office equipment by paying $$3,400$ cash.

k$.$ The company completed $$4,200$ of services on credit for a client, who must pay within $30$ days.

The company paid $$1,000$ cash salary to an assistant.

m$.$ The company received $$2,200$ cash in partial payment on the receivable created in transaction $k.$

n$.$ A$.$ Nuncio withdrew $$1,100$ cash from the company for personal use.

Page $79$

Required

Prepare general journal entries to record these transactions $($use account titles listed in part $2).$

Open the following ledger accounts$-$their account numbers are in parentheses $($use the balance column format$)$: Cash $(101)$; Accounts Receivable $(106)$; Office Supplies $(108)$; Office Equipment $(163)$; Automobiles $(164)$; Building $(170)$; Land $(172)$; Accounts Payable $(201)$; Notes Payable $(250)$; A$.$ Nuncio, Capital $(301)$; A$.$ Nuncio, Withdrawals $(302)$; Consulting Revenue $(403)$; Salaries Expense $(601)$; and Utilities Expense $(602).$ Post the journal entries from part $1$ to the ledger accounts and enter the balance after each posting. Prepare a trial balance as of the end of june. $($Trial balance totals, $95,100)$