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. e. On July 18, collected $900 from the July 5 transaction. 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 5 is Jul 5 Cash Sales Revenue Invoiced customer for architect drawings Jul 5 Accounts Receivable Service Revenue Invoiced customer for architect drawings 1,500 1,500 1,500 1,500