The business has the following opening balances on 1 June 2021: Cash at bank Accounts receivable Fitness supplies Accounts payable Bank loan (due 2023) Fitness equipment Furniture Total equity Transaction from 1 June to 30 June 2021: Description (a) On 1 June, One Hot Yoga received membership fees by cash from 350 individual clients who paid in advance for fitness classes that will carry out during June, and each member was charged $78 per month. Prepare journal entries on 1 June. (b) On 1 June, One Hot Yoga prepaid by cash for its general insurance of company covering June and July, with the total amount of $1,500 for three months. Prepare journal entries on 1 June. (c) On 3 June, a school rented the studio for a one-day workshop and agreed to pay One Hot Yoga $700 cash as their revenue on the same day. The school. Prepare journal entries on 3 June. (d) On 3 June, the owner of One Hot Yoga purchased two pieces of studio equipment with a total value of $5,000. The owner paid by cash immediately. Prepare the journal entries on 3 June. (e) On 5 June, One Hot Yoga paid $500 in cash for the studio bathroom maintenance which was on account last month (in May). Prepare journal entries on 5 June. $10,454 $16,538 $17,250 $7,888 $12,000 $47,065 $10,500 ?