XYZ Corp. had the following transactions during June 2024:

• Sold goods for $50,000 cash and $80,000 on credit.
• Purchased equipment for $30,000 cash.
• Paid $20,000 in rent expense.
• Collected $60,000 from accounts receivable.
• Declared and paid $15,000 in dividends. Prepare journal entries for the transactions and post them to the ledger accounts.