Telfer Co. is an architecture firm and had the following transactions in July 2021. A new accountant was hired and was required to prepare journal entries in good form. a. On July 5, Telfer prepared a set of drawings for a customer and billed the customer $1,500. Cash is expected to be collected in the following days/weeks. b. On July 10, bought $300 of drafting supplies for cash. c. On July 15, paid $800 in salaries for the assistant. d. On July 18, collected $900 from the July 5 transaction. e. On July 20, paid $600 cash for a one-year insurance policy in advance. The insurance policy started in October 2021. f. On July 22, a cash advance of $800 is received from a client for services to be performed in August. The journal entry to record the transaction on July 22 is Jul 22 Sales Revenues Unearned Revenue Jul 22 Cash Received cash in advance from a client. Unearned Revenue Received cash in advance from a client. 800 800 800 800