Part 1 [70 points] Apex Consulting Corp. is a small computer consulting business. The company is organized as a corporation and provides consulting services, computer system installations, and custom program development. Apex Consulting Corp. showed the following alphabetized post-closing trial balance at June 30, 2014. Account Balance Accounts payable 55,500 Accounts receivable 114,500 Accumulated depreciation, computers. 3,000 Cash 93,500 Computers 71,000 Retained earnings. 86,500 Share capital 134,000 Note: There were 10,000 shares issued and outstanding on June 30, 2014. Depreciation on the computers is $700 per month. Apex Consulting Corp.'s salaries expense is a total of $500 per day for each work day (Monday-Friday) in the month (for simplicity, please ignore all statutory holidays). The following source documents are from July: Deposit slip (July 1) Receipt from Jack's Diner Receipt 227 Receipt 4249 Inter-Office Memo 1 Invoice 3585 Inter-Office Memo 3 Customer Statement for ABC Co Purchase Order 1703 Invoice 2399 Receipt 4247 Inter-Office Memo 2 Second Time Around Advertising Bill Inter-Office Memo 4 Invoice 2398 Purchase Order 413 Receipt 4248 Inter-Office Memo 5 Inter-Office Memo 6 Inter-Office Memo 7 a) Analyze each of the preceding source documents and prepare journal entries using this information only. Note that some source documents may not require an entry. Also, all bills are recorded in the journal on the day they are received. Enter an appropriate description when entering the transactions in the journal. Dates must be entered in the format dd/mmm (ie. January 15 would be 15/Jan).