Rocky Mountain Tours Co. is a travel agency. The nine transactions recorded by Rocky Mountain Tours during June 20Y2, its first month of operations, are indicated in the following T accounts: Cash Equipment Dividends (3) 15,000 (9) 1,500 (1) 40,000 (2) 4,000 (7) 13,100(3) 5,000 (4) 6,175 (6) 6,000 (9) 1,500 Accounts Receivable Accounts Payable Service Revenue (5) 20,500|(7) 13,100 (6) 6,000 (3) 10,000 (5) 20,500 Supplies Common Stock Operating Expenses (2) 4,000|(8) 2,200 (1) 40,000 (4) 6,175 (8) 2,200 Prepare the nine journal entries from which the postings were made. Journal entry explanations may be omitted. If an amount box does not require an entry, leave it blank. (1) Cash (2) (3 ) (4 ) III II II II (5) (6) (7) (8) I II II II II II (6) Accounts Payable Accounts Receivable Cash Common Stock Dividends Equipment Operating Expenses Service Revenue Supplies