Selected activity of Mason Consulting Services follow. DATE TRANSACTIONS 2019 Sept. 1 Zack Mason invested $41,000 in cash to start the firm. 4 Purchased office equipment for $4,600 on credit from Den, Inc.; received Invoice 9823, payable in 30 days. 16 Purchased an automobile that will be used to visit clients; issued Check 1001 for $12,600 in full payment. 20 Purchased supplies for $330; paid immediately with Check 1002. 23 Returned damaged supplies for a cash refund of $75. 30 Issued Check 1003 for $2,750 to Den, Inc., as payment on account for Invoice 9823. 30 Withdrew $1,100 in cash for personal expenses. 30 Issued Check 1004 for $750 to pay the rent for September. 30 Performed services for $3,200 in cash. 30 Paid $340 for monthly telephone bill, Check 1005. Post the above transactions into the appropriate Ledger accounts. Cash Account No. 101 Credit Balance Accounts Receivable Date Debit Account No. 111 Credit Balance Date Debit Supplies Equipment Account No. 121 Credit Balance Account No. 131 Credit Balance Date Debit Automobile Date Account No. 141 Credit Balance Accounts Payable Date Debit Account No. 202 Credit Balance Debit Zack Mason, Capital Date Debit Account No. 301 Credit Balance Zack Mason, Drawing Date Debit Account No. 302 Credit Balance Fees Income Date Debit Account No. 401 Credit Balance Rent Expense Date Debit Account No. 511 Credit Balance Salaries Expense Date Debit Account No. 514 Credit Balance Telephone Expense Date Debit Account No. 517 Credit Balance