The transactions of Spade Company appear below. Kacy Spade, owner, invested $17,000 cash in the company in exchange for common stock. The company purchased office supplies for $493 cash. The company purchased $9,401 of office equipment on credit. The company received $2,006 cash as fees for services provided to a customer. The company paid $9,401 cash to settle the payable for the office equipment purchased in transaction c. The company billed a customer $3,604 as fees for services provided. The company paid $515 cash for the monthly rent. The company collected $1,514 cash as partial payment for the account receivable created in transaction f. The company paid $1,000 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.