Sara Jones decides to open a consulting business near the local college campus that will operate as a sole proprietorship. The following accounts are used by Sara Jones: Cash, Accounts Receivable, Supplies, Computer, Equipment, Accounts Payable, Sara Jones, capital, Sara Jones, Drawing, Fees Earned, Salaries Expense, Cell Phone Expense, Utilities Expense. Journalize these transactions. 6/1 Sara Jones invests $25,000 cash to start a business on June 1. 6/3 Purchased equipment for $3,000 cash. 6/6 Purchased supplies for $1,400 on account. 6/14 Fees earned from clients for services on account for $12,500. 6/16 Paid salaries of $1,000 to student workers. 6/21 Purchased a computer for $1,000 on account. 6/21 Paid for the supplies purchased on June 6. 6/23 Paid $350 for utilities expense. 6/25 Sara withdrew $2,000 for personal use. 6/30 Paid for cell phone expenses of $150