Selected transactions from the journal of June Feldman, investment broker, are presented below.

Date		Account Titles and Explanation		Ref.		Debit		Credit
Aug.1		Cash				6,250
		Owner's Capital						6,250
		(Owners investment of cash in business)
10		Cash				3,250
		Service Revenue						3,250
		(Received cash for services performed)
12		Equipment				6,250
		Cash						2,875
		Notes Payable						3,375
		(Purchased equipment for cash and notes payable)
25		Accounts Receivable				2,125
		Service Revenue						2,125
		(Billed clients for services performed)
31		Cash				1,125
		Accounts Receivable						1,125
		(Receipt of cash on account)

Post the transactions to T-accounts. (Post entries in the order presented in the problem statement.)