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

1. Billed customers for fees earned, $8,346.

2. Purchased supplies on account, $360.

3. Received cash from customers on account, $7,830.

4. Paid creditors on account, $220.

a. Journalize the preceding 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, and Fees Earned. To the left of each amount posted in the accounts, place the appropriate number to identify the transactions.