Roger Co. had the following transactions during June 2020. - June 2, Owner contributes capital of $50,000, by cash. - June 2 , Rent for the month is paid by cheque, $3,200. - June 5, Repair equipment is purchased on account from Orange Suppliers, $16,000. - June 12, Office fixtures are purchased from Olen Shop for $6,000;$500 is paid immediately with cash, the remainder is due in July. - June 13, Repair services performed for clients for cash, $5,000. - June 14, Payment on account is made by cheque to Trade Suppliers, $22,000. - June 31 , Insurance expired, $300 - Require: prepare general journal entries for Roger Co. during June 2020. Ignore GST