sactions Birdy Consulting Co. has the following accounts in its ledger: Cash, Accounts Receivable, Supplies, Office Equipment, Accounts Payable, Common Stock, Retained Earnings, Dividends, Fees Earned, Rent Expense, Advertisi Expense, Utilities Expense, Miscellaneous Expense. Journalize the following selected transactions for January 2012 in a two-column journal. Joumal entry explanations may be omitted. If an amount box does not require an entry, leave it blank. Jan, 1. Paid rent for the month, $3,000. 4 Paid advertising expense, $2,500. 5. Paid cash for supplies, $1,800. 6. Purchased office equipment on account, $13,900. 12 Received cash from customers on account, $14,770 20. Paid creditor on account, $1,475. 27. Paid cash for miscellaneous expenses, $700. 30. Paid utility (heating) bill for the month, $610. 31 Fees eamed and billed to customers for the month, $37,300. $900. 31. Paid utility (electraty) bill for the month, 31. Paid dividends, $800. 20Y2 Jan 1 Jan. 4 Jan. 5 Jan. 6 Jan. 12 00 00 00 00 00 00 00 00 00 00

Expense, Utilties Expense, Mscelanebus Rupense. 7an. 1. Pad tent for the moret, $3,050. 4 Dad advertiting eiptinas, $2,500 : 5. pad cash for supples, $1;800 0. Purchased office equpment on arsourk, \$12,pon 20. pad arederir on acopunt, 31,475 27. Pad cash for merellanpeus kesencel, 500 31. Fevis ramed and biled bo arsomers for the manti, 137,200 . 31. Paid dividends, sebo