Please enter the following transactions: a. A $4,350 invoice for an electrical subcontractor charged to job cost code 101.03.251005. Ten percent retention is withheld from the invoice. b. A $525 invoice for anchor bolts was received. Then bolts will be held in inventorv and will be billed to future jobs. c. A bill for $2,200 received for company.' office rent. d. A invoice for $225 for general office supplies for the companv office. e. A $22 50 invoice for fencing material charge to job cost code 114.01.32550M. f. A $325 electrical bill charged to job cost code 124.01.012000. g. A $1,200 invoice for repairs to the telehandler. h. The $225 invoice for general office supplies are paid. CHART OF ACCOUNTS 110 Cash 730 Repairs and Maintenance 120 Accounts Receivable-Trade 740 Fuel and Lubrication 121 Accounts Receivable-Retention 750 Taxes, Licenses, and Insurance 130 Inventory 798 Equipment Costs Charged to Employees 140 Costs and Profits in Excess of Billings 799 Equipment Costs Charged to Jobs 150 Notes Receivable 155 Due From Construction Loans 805 Advertising 160 Prepaid Expenses 806 Promotion 199 Other Current Assets 810 Car and Truck Expenses 811 Computer and Office Furniture 210 Building and Land 812 Repairs and Maintenance 220 Construction Equipment 819 Depreciation 230 Trucks and Autos 820 Employee Wages and Salaries 240 Office Equipment 821 Employee Benefits 250 Less Acc. Depreciation 822 Employee Retirement 260 Capital Leases 823 Employee Recruiting 299 Other Assets 824 Employee Training 825 Employee Taxes 310 Accounts Payable-Trade 827 Entertainment 311 Accounts Payable-Retention 830 Insurance 320 Billings in Excess of Costs and Profits 835 Taxes and Licenses 330 Notes Payable 840 Office Supplies 340 Accrued Payroll 841 Office Purchase 341 Accrued Payables 842 Office Rent 342 Accrued Taxes 843 Office Utilities