Starting with the balances from Appendix A: Cash: $40,050 + $1,400 - $550 - $1,800 - $17,000 + $1,900 - $800 - $690 - $550 - $3,100 = $41,470 Accounts Receivable: $1,100 + $400 + $2,800 + $900 + $1,300 + $1,600 = $4,300 Supplies: $770 + $600 - $600 = $1,370 (No change from Appendix A) Equipment: $2,400 (No change from Appendix A) Vehicles: $35,800 (No change from Appendix A) Accounts Payable: $980 - $800 = $180 Notes Payable: $35,800 (No change from Appendix A) Common Stock: $42,500 + $10,000 = $52,500 Dividends: $2,200 + $3,100 = $5,300 Service Revenue: $4,200 + $1,900 + $400 + $2,800 + $1,400 + $1,300 + $1,600 = $6,500 Salaries Expense: $550 + $550 + $1,650 + $550 = $3,300 Utilities Expense: $610 + $690 = $1,300 Rent Expense: $1,800 (No change from Appendix A) Advertising Expense: $325 (No change from Appendix A) Miscellaneous Expense: $250 (No change from Appendix A) Office Furniture: $3,600 (No change from Appendix A) Totaling the debits and credits: Debits: $41,470 + $4,300 + $1,370 + $2,400 + $35,800 + $1,650 + $690 + $1,800 + $325 + $250 + $3,600 = $96,940 Credits: $180 + $35,800 + $52,500 + $5,300 + $6,500 = $96,940 During June the following transactions occurred: Jun 1 Paid receptionist's salary, $550. 2 Paid cash to acquire land for a future office site, $17,000. 3 Moved into a new location for the business and paid the first month's rent, $1,800. 4 Performed service for a customer and received cash, $1,900. 5 Received $400 on account. 8 Purchased $600 of supplies on account. 11 Billed customers for services performed, $2,800. 13 Sold an additional $10,000 of common stock to Mel Hollingsworth. 16 Paid receptionist's salary, $550. 17 Received $1,400 cash for services performed. 18 Received $900 from customers on account. 19 Paid $325 to be listed in the Yellow Pages telephone directory. 21 Paid $800 on account. 22 Purchased office furniture on account, $3,600. 24 Paid miscellaneous expenses, $250. 26 Billed customers for services provided, $1,300. 28 Received $1,600 from customers on account. 30 Paid utility bill, $690. 30 Paid receptionist's salary, $550. 30 Paid $3,100 of dividends. Using this information how would this look like in an excel spreadsheet for a journal ledger in accounting broken down category