Please journalize.

TRANSACTIONS FOR JUNE General Entries Issued Check No. 141 for $18,500 for the current month's advertising Received cash on account from Romi Architect, P.A. from May sale. The customer paid June 3 k No. 142 to make the first payment on the note, including interest of $142 within the discount period. 6 Issued Check No. 143 for $3,000 for June office rent. 7 Issued Check No. 144 for $18,000 to pay Golden Antiques on account. 7 Received $25,000 from Supreme Hotel for decorating services. 7 Issued Check No. 145 for S3,200 to pay A & D Inc. on account. 10 Purchased merchandise on account from Golden Antiques for $45,000 (net 60). 10 Performed services on account for Fiona's Fashion Co. for $21,700 (net 30). 14 Received $26,500 cash from the sale of an antique chest. The cost of the goods sold was $16,560 18 Received s19,000 cash on account from Athens & Co. for services performed on April 19. 19 Received S$18,000 cash on account from La Epoca Beauty Boutique for services performed on March 20. Received $35,000 from Innovational Ways, Inc. for decorating its entire office building. Sold an antique mirror and lamp on account to Dino's Special Moments for $26,000 (net 30). The cost of the goods sold was $16,250. Performed decorating services on account for Rodriguez & Associates for $17,000 (net 60). Received back $8,000 worth of the merchandise that was purchased by Dino's Special Moments on June 19. The cost of the goods sold was $5,000. Received $32,000 cash on account from Blue Ocean Resort for services performed on April 26 Issued Check No. 146 as a 30% down payment on land with a purchase price of $310,000. Financed the remaining balance with a 12% long-term loan. Issued Check No. 147 for $325 to pay the utilities bill for the month. 19 19 21 21 25 27 29 78 June 29 Issued Check No. 148 for $350 in payment of the telephone bill for the month. 29 Issued Check No. 149 for $450 for postage. 29 Issued Check No. 150 for $775 for business automobile expenses. 29 Issued Check No. 151 to Sophia LeBron for salary: gross amount $7,500, withholding 29 29 29 income tax of $1,500, and FICA (Medicare and Social Security) at 7.5%. (Record Medicare and Social Security tax withholdings together as FICA Tax Payable.) Recorded the payroll tax expenses, FICA at 7.5% (employer), SUTA at 3%, and FUTA at 0.8%. (Ignore the salary limit amount for SUTA and FUTA) Issued Check No. 152 to replenish petty cash. The expenditures were for supplies used, SI 15, and postage expense, $70. Issued Check No. 153 for $3,500 to Sophia LeBron as dividends. (Agnore the declaration and record dates.) . Adjusting Entries Expired insurance for the period, $500. Supplies on hand at the end of the month, $2,850. Provision for uncollectible accounts estimated at 30% of June credit sales (Note: This estimate applies only to the service part of the business.) Monthly depreciation on plant (fixed) assets is based on an 8-year life, no salvage value, and the straight-line method of depreciation. a) b) e) $1,161 d) Record the estimate of customer returns on this month's furniture sales: e) Customer refunds, $7,875. f) Returns inventory, $4,725 Closing Entries (Optional) a) Close the revenue accounts. b) Close the expense accounts e) Close the income summary account. d) Close the dividends account. TRANSACTIONS FOR JUNE General Entries Issued Check No. 141 for $18,500 for the current month's advertising Received cash on account from Romi Architect, P.A. from May sale. The customer paid June 3 k No. 142 to make the first payment on the note, including interest of $142 within the discount period. 6 Issued Check No. 143 for $3,000 for June office rent. 7 Issued Check No. 144 for $18,000 to pay Golden Antiques on account. 7 Received $25,000 from Supreme Hotel for decorating services. 7 Issued Check No. 145 for S3,200 to pay A & D Inc. on account. 10 Purchased merchandise on account from Golden Antiques for $45,000 (net 60). 10 Performed services on account for Fiona's Fashion Co. for $21,700 (net 30). 14 Received $26,500 cash from the sale of an antique chest. The cost of the goods sold was $16,560 18 Received s19,000 cash on account from Athens & Co. for services performed on April 19. 19 Received S$18,000 cash on account from La Epoca Beauty Boutique for services performed on March 20. Received $35,000 from Innovational Ways, Inc. for decorating its entire office building. Sold an antique mirror and lamp on account to Dino's Special Moments for $26,000 (net 30). The cost of the goods sold was $16,250. Performed decorating services on account for Rodriguez & Associates for $17,000 (net 60). Received back $8,000 worth of the merchandise that was purchased by Dino's Special Moments on June 19. The cost of the goods sold was $5,000. Received $32,000 cash on account from Blue Ocean Resort for services performed on April 26 Issued Check No. 146 as a 30% down payment on land with a purchase price of $310,000. Financed the remaining balance with a 12% long-term loan. Issued Check No. 147 for $325 to pay the utilities bill for the month. 19 19 21 21 25 27 29 78 June 29 Issued Check No. 148 for $350 in payment of the telephone bill for the month. 29 Issued Check No. 149 for $450 for postage. 29 Issued Check No. 150 for $775 for business automobile expenses. 29 Issued Check No. 151 to Sophia LeBron for salary: gross amount $7,500, withholding 29 29 29 income tax of $1,500, and FICA (Medicare and Social Security) at 7.5%. (Record Medicare and Social Security tax withholdings together as FICA Tax Payable.) Recorded the payroll tax expenses, FICA at 7.5% (employer), SUTA at 3%, and FUTA at 0.8%. (Ignore the salary limit amount for SUTA and FUTA) Issued Check No. 152 to replenish petty cash. The expenditures were for supplies used, SI 15, and postage expense, $70. Issued Check No. 153 for $3,500 to Sophia LeBron as dividends. (Agnore the declaration and record dates.) . Adjusting Entries Expired insurance for the period, $500. Supplies on hand at the end of the month, $2,850. Provision for uncollectible accounts estimated at 30% of June credit sales (Note: This estimate applies only to the service part of the business.) Monthly depreciation on plant (fixed) assets is based on an 8-year life, no salvage value, and the straight-line method of depreciation. a) b) e) $1,161 d) Record the estimate of customer returns on this month's furniture sales: e) Customer refunds, $7,875. f) Returns inventory, $4,725 Closing Entries (Optional) a) Close the revenue accounts. b) Close the expense accounts e) Close the income summary account. d) Close the dividends account