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

June $1$ Samantha Robinson opened Robinson Real Estate Agency with an investment of $$14,910$ cash and $$2,900$ of equipment.

$2$ Paid $$1,170$ for a one$-$year insurance policy.

$3$ Purchased additional equipment for $$4,010,$ paying $$945$ cash and signing a note payable for the balance.

$10$ Received $$290$ cash as a fee for renting an apartment.

$16$ Sold a house and lot for B$.$ Clark. The commission due from Clark is $$7,820.($It is not paid by Clark at this time.$)$

$27$ Paid $$640$ for advertising to run during June.

$29$ Received an $$95$ bill for telephone service during the month of June. $($The bill is paid in July.$)$

$30$ Paid an administrative assistant $$2,190$ in salary for June.

$30$ Received $$7,820$ cash from B$.$ Clark for the June $16$ transaction.

Open T accounts and post the journal entries to the general ledger. Note: Because this is the first year of business, there are no opening balances to consider. $($Post entries in the order of journal entries presented in the previous part. Select the date for closing balances even in case of zero balance. If ending balance is $0,$ enter $0$ on the normal side for the account.$)$

Cash

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

Accounts Receivable $$