P$3-2$A$.$ On June $2,2023,$ Betty Rice opened Betty's Art Studio in Toronto. The

following transactions occurred in June:

$2023$

June $2$ Betty Rice invested $$12,000$ in the art studio.

$3$ Paid three months' rent in advance, $$1,200.$

$4$ Purchased $$600$ worth of equipment from Astor Co$.$ on account.

$6$ Received $$900$ cash for art training workshop for teachers.

$9$ Purchased $$400$ worth of art supplies with cash.

$10$ Billed Lester Co$.$ $$2,100$ for group art lessons for its employees.

$10$ Paid salaries of assistants, $$600.$

$16$ Betty withdrew $$200$ from the business for her personal use.

$27$ Paid electrical expense, $$140.$

$30$ Paid telephone bill for June, $$210.$

Comprehensive problem: journalizing, posting, and preparing a

trial balance