Value Consulting Co. has the following accounts in its ledger: Cash, Accounts Receivable, Supplies, Office Equipment, Accounts Payable, Capital Stock, Retained Earnings, Dividends, Fees Earned, Rent Expense, Advertising Expense, Utilities Expense, Miscellaneous Expense.

Journalize the following selected transactions for July 2014 in a two-column journal.

Journal entry explanations may be omitted.

July 1. Paid rent for the month, $3,200.

3. Paid advertising expense, $750.

5. Paid cash for supplies, $1,300.

6. Purchased office equipment on account, $12,500.

10. Received cash from customers on account, $11,400.

15. Paid creditor on account, $1,175.

27. Paid cash for repairs to office equipment, $600.

30. Paid telephone bill for the month, $180.

31. Fees earned and billed to customers for the month, $33,760.

31. Paid electricity bill for the month, $1,300.

31. Paid dividends, $4,000.