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Journalizing Transactions in Template, Journal Entry Form, and 1-Accounts Creative Designs, a firm providing art services for advertisers, began business on June 1, 2014. The following accounts in its general ledger are needed to record the transactions for June: Cash; Accounts Receivable; Supplies; Office Equipment; Accounts Payable; Common Stock: Retained Earnings: Service Fees Earned; Rent Expense; Utilities Expense; and Salaries Expense. Record the following transactions for June (a) using the financial statement effects template and (b) in journal entry form. (c) Set up T-accounts for each of the ledger accounts and post the entries to them (key the numbers in T-accounts by date). June 1 Anne Clem invested cash to begin the business in exchange for common stock. $14,400 2 Paid cash for June rent. 1.140 3 Purchased office equipment on account. 7,680 6 Purchased art materials and other supplies costing 4,560 paid this amount in cash with the remainder due within 30 days. 2,160 11 Billed clients for services rendered. 5,640 17 Collected cash from clients on their accounts. 3.900 19 Paid cash toward the account for office equipment suppliers (see June 3). 3,600 25 Paid cash for dividends. 1.080 30 Paid cash for June utilities. 30 Paid cash for June salaries. 3,000 420 (a) Income Statement Revenue $ Expenses = Net Income $ $ Balance Sheet Transaction Cash Asset + Noncash Assets = Liabilities + Contributed Capital + Earned Capital June 1 Invested cash for stock. 5 $ $ $ June 2 Paid June rent. June 3 Purchase office equip. June 6 Purchased supplies. June 11 Billed for services. June 17 Collected on accounts. June 19 Paid on office equip. June 25 Paid dividend. June 30-a Paid utilities. June 30.5 Paid salaries. TOTALS $ $ $ - 5 5 Activate Windows Go to Settings to activate Windows 5 5 5 (c) Cash (A) Supplies (A) Office Equipment (A) 1 3 2 Bal 17 19 25 30-a 30-b Bal Accounts Receivable (A) Accounts Payable (L) Common Stock (SE) 11 3 1 17 6 Bal Bal 19 Bal Retained Earnings (SE) Service Fees Earned (R) Rent Expense (E) 25 11 2 Bal Bal Bal Utilities Expense (E) Salaries Expense (E) 30-6 30-a Bal Bal