Prepare general journal entries to record these transactions using the following titles: Cash $(101)$; Accounts Receivable $(106)$; Prepaid Insurance $(108)$; Office Equipment $(163)$; Drafting Equipment $(164)$; Building $(170)$; Land $(172)$; Accounts Payable $(201)$; Notes Payable $(250)$; J$.$ Aracel, Capital $(301)$; J$.$ Aracel, Withdrawals $(302)$; Services Revenue $(403)$; Wages Expense $(601)$; Advertising Expense $(603)$; and Repairs Expense $(604).$ racel Engineering completed the following transactions in the month of June.

J$.$ Aracel, the owner, invested $$200,000$ cash, office equipment with a value of $$9,600,$ and $$76,000$ of drafting equipment to launch the company.

The company purchased land worth $$53,000$ for an office by paying $$8,100$ cash and signing a note payable for $$44,900.$

The company purchased a portable building with $$60,000$ cash and moved it onto the land acquired in b$.$

The company paid $$3,500$ cash for the premium on an $18-$month insurance policy.

The company provided services to a client and collected $$8,500$ cash.

The company purchased $$26,000$ of additional drafting equipment by paying $$11,800$ cash and signing a note payable for $$14,200.$

The company completed $$17,000$ of services for a client. This amount is to be received in $30$ days.

The company purchased $$1,100$ of additional office equipment on credit.

The company completed $$29,000$ of services for a customer on credit.

The company purchased $$1,326$ of TV advertising on credit.

The company collected $$8,000$ cash in partial payment from the client described in transaction g$.$

The company paid $$1,800$ cash for employee wages.

The company paid $$1,100$ cash to settle the account payable created in transaction h$.$

The company paid $$995$ cash for repairs.

J$.$ Aracel withdrew $$9,560$ cash from the company for personal use.

The company paid $$2,100$ cash for employee wages.

The company paid $$3,100$ cash for advertisements on the Web during June.