The following selected transactions were completed during August of the current year:

Billed customers for fees earned, $$73,900.$

Purchased supplies on account, $$1,960.$

Received cash from customers on account, $$62,770.$

Paid creditors on account, $$820.$

Journalize these transactions in a two$-$column journal, using the appropriate number to identify the transactions. Journal entry explanations may be omitted.

Post the entries prepared in $($a$)$ to the following T accounts: Cash, Supplies, Accounts Receivable, Accounts Payable, Fees Earned. To the left of each amount posted in the accounts, place the appropriate number to identify the transactions.