Sep $1.$ The following assets were contributed to the business by the shareholders $($group members$)$ in exchange for common stock: $$12,000$; accounts receivable, $$3,000$; supplies, $$500$; and office equipment, $$15,500.$ Borrowed $$10,000$ from a business line of credit $($use account #$25-$ Business Line of Credit Payable$)$ Paid three months' rent on a lease rental contract, $$4,800.1.1.2.4.45.6.10.12.12.14.17.18.20.24.26.2729.30.30.30.30$ Paid the premiums on property and casualty insurance policies, $$1,800.$ Received cash from clients as an advance payment for services to be provided and recorded it as unearned fees, $$5,000.$ Purchased additional office equipment on account from Office Depot Co$.,$ $$2,000.$ Received cash from clients on account, $$1,800.$ Paid cash for a newspaper advertisement, $$120.$ Paid Office Station Co$.$ for part of the debt incurred on September $5,$ $$1,200.$ Recorded services provided on account for the period September $1-12,$ $$4,200.$ Pald part$-$time receptionist for two weeks' salary, $$750.$ Recorded cash from cash clients for fees earned during the period September $1-16,$ $$6,250.$ Paid cash for supplies, $$800.$ Recorded services provided on account for the period September $13-20,$ $$2,100.$ Recorded cash from cash clients for fees earned for the period September $17-24,$ $$3,850.$ Received cash from clients on account, $$5,600.$ Pald part$-$time receptionist for two weeks' salary, $$750.$ Paid telephone and internet bill for September, $$130.$ Paid electricity bill for September, $$200.$ Recorded cash from cash clients for fees earned for the period September $25-30,$ $$3,050.$ Recorded services provided on account for the remainder of September, $$1,500.$ Paid dividends, $$6,000.$