The following selected transactions were completed during January of the current year:

1. Billed customers for fees earned, $41,730.

2. Purchased supplies on account, $1,800.

3. Received cash from customers on account, $39,150.

4. Paid creditors on account, $1,100.

a. Journalize the above transactions in a two-column journal, using the appropriate number to identify the transactions.

b. Post the entries prepared in (a) to the following T accounts: Cash, Supplies, Accounts Receivable, Accounts Payable, Fees Earned. To the left of each amount posted in the accounts, place the appropriate number to identify the transactions.