Transactions for the Whispering Winds Company for the month of June are presented as follows. June 1 2 Whispering Winds invests $4,600 cash in a small welding business of which he is the sole proprietor, Purchases equipment on account for $3,100. $830 cash is paid to landlord for Junerent. 3 12 Sends a bill to K. Johnsen for $300 after completing welding work done on account