Selected transactions for Polland Real Estate Agency during its first month of business follow:

June 1Samantha Polland opened Polland Real Estate Agency with an investment of $14,110cash and $3,320of equipment.2Paid $1,320for a one-year insurance policy.

3Purchased additional equipment for $4,450, paying $900cash and signing a note payable for the balance.

10Received $300cash as a fee for renting an apartment.

16Sold a house and lot to B. Rollins. The commission due from Rollins is $7,470. (It is not paid by Rollins at this time).

27Paid $810for advertising to run during June.

29Received an $100bill for telephone service during the month of June. (The bill is paid in July.)30Paid an administrative assistant $2,330in salary for June.30Received $7,470cash from B. Rollins for the June 16 transaction.

Journalize the transactions.(Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem.)