Aracel Engineering completed the following transactions in the month of June.

J. Aracel, the owner, invested $150,000 cash, office equipment with a value of $9,700, and $80,000 of drafting equipment to launch the company in exchange for common stock.
The company purchased land worth $58,000 for an office by paying $7,600 cash and signing a note payable for $50,400.
The company purchased a portable building with $57,000 cash and moved it onto the land acquired in b.
The company paid $2,000 cash for the premium on an 18-month insurance policy.
The company provided services to a client and collected $6,200 cash.
The company purchased $28,000 of additional drafting equipment by paying $11,800 cash and signing a note payable for $16,200.
The company completed $19,500 of services for a client. This amount is to be received in 30 days.
The company purchased $1,300 of additional office equipment on credit.
The company completed $22,000 of services for a customer on credit.
The company purchased $1,328 of TV advertising on credit.
The company collected $6,000 cash in partial payment from the client described in transaction g.
The company paid $1,700 cash for employee wages.
The company paid $1,300 cash to settle the account payable created in transaction h.
The company paid $955 cash for repairs.
The company paid a $9,670 cash dividend.
The company paid $1,300 cash for employee wages.
The company paid $4,200 cash for advertisements on the Web during June.