Tray Marona opened a law office on January 1, 2017. During the first month of operations, the business completed the following transactions: Click the icon to view the transactions.) Read the requirements Requirement 1. Record each transaction in the journal, using the following account titles: Cash; Accounts Receivable: Office Supplies; Prepaid Insurance; Furniture; Building; Land; Accounts Payable; Utilities Payable; Notes Payable; Marona, Capital; Marona, Withdrawals; Service Revenue; Salaries Expense; Rent Expense; and Utilities Expense. Explanations are not required. (Record debits first, then credits. Exclude explanations from journal entries.) Jan. 1: Marona contributed $63,000 cash to the business, Troy Marona, Attorney. The business gave capital to Marona. Jan. 1 Marona contributed $63,000 cash to the business, Troy Marona, Attorney. The business gave capital to Marona. Date Accounts Post. Ref. Debit Credit 3 Purchased office supplies, 5900, and furniture, $1,800, on account. Jan. 1 4 Performed legal services for a client and received $1,300 cash. 7 Purchased a building with a market value of $140,000, and land with a market value of $22,000. The business paid $40,000 cash and signed a note payable to the bank for the remaining amount 11 Prepared legal documents for a client on account, $600. 15 Paid assistant's semimonthly salary, $1,190. Jan. 3. Purchased office supplies, $900, and furniture, $1,800, on account. 16 Paid for the office supplies purchased on January 3 on account. 18 Date Accounts and Explanation Received $2,300 cash for helping a client sell real estate. Post. Ref. Debit Credit 19 Defended a client in court and billed the client for $800. Jan. 3 25 Received a bill for utilities, $200. The bill will be paid next month 29 Received cash on account, $600. Choose from any list or enter any number in the input fields and then continue to the next question. 30 Paid $2,400 cash for a 12-month insurance policy starting on February 1. 30 Paid assistant's semimonthly salary, $1,190 31 Paid monthly rent expense, $2,000. 31 Marona withdrew cash of $2,600