Selected transactions for Polland Real Estate Agency during its first month of business follow: June 1 2 3 10 Samantha Polland opened Polland Real Estate Agency with an investment of $14,590 cash and $2,730 of equipment. Paid $1,110 for a one-year insurance policy. Purchased additional equipment for $4,780, paying $725 cash and signing a note payable for the balance. Received $455 cash as a fee for renting an apartment. Sold a house and lot to B. Rollins. The commission due from Rollins is $7,610. (It is not paid by Rollins at this time). Paid $580 for advertising to run during June. Received an $95 bill for telephone service during the month of June. (The bill is paid in July.) Paid an administrative assistant $1,910 in salary for June. 16 27 29 30 30 Received $7,610 cash 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 for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit Notes Payable Accounts Payable S. Polland, Capital V Service Revenue