The transactions of Spade Company appear below.

Kacy Spade, owner, invested $18,250 cash in the company in exchange for common stock.

The company purchased office supplies for $529 cash.

The company purchased $10,092 of office equipment on credit.

The company received $2,153 cash as fees for services provided to a customer.

The company paid $10,092 cash to settle the payable for the office equipment purchased in transaction c.

The company billed a customer $3,869 as fees for services provided.

The company paid $530 cash for the monthly rent.

The company collected $1,625 cash as partial payment for the account receivable created in transaction f.

The company paid $900 cash in dividends to the owner (sole shareholder).

Required: 1. Prepare general journal entries to record the transactions above for Spade Company by using the following accounts: Cash; Accounts Receivable; Office Supplies; Office Equipment; Accounts Payable; Common Stock; Dividends; Fees Earned; and Rent Expense. Use the letters beside each transaction to identify entries. 2. Post the above journal entries to T-accounts, which serve as the general ledger for this assignment.