Indicate the journal entries for the items below based on the chart of accounts.

9/3 You ordered business cards and stationary from Marketing Media on account. The order totaled $250 and will be shipped FOB Destination. (Record all purchases of supplies in the Supplies on Hand account).

9/5 You went to the KEM Supply to purchase supplies for your business at a cost of $600. KEM opened a customer charge account for you. The payment terms on your account will be 2/10, net 30. The time period for determining the payment amount begins on the purchase date.

9/14 You paid KEM Supply by issuing check #102

9/16 Marketing Media delivered your business cards and stationary. Check #103 was issued to pay for the supplies.

Cash	105
Petty Cash	107
Accounts Receivable	110
Supplies on Hand	130
Prepaid Insurance	140
Computer Equipment	220
Accumulated Depreciation Computer Equipment	221
Cell Phone	230
Accumulated Depreciation Cell Phone	231
Vehicles	240
Accumulated Depreciation - Vehicles	241
Accounts Payable	310
Customer Deposits (Unearned Revenue)	320
SUTA Payable	330
FICA Payable	332
FUTA Payable	334
Federal Income Tax Payable	336
State Income Tax Payable	338
Current Maturities of Long-Term Debt	375
Notes Payable (long-term)	410
Interest Payable	420
Salaries Payable	425
Common Stock ($2 par value)	520
Additional Paid-in Capital on Common Stock	521
Retained Earnings	550
Dividends	560
Engagement fees	605
Monthly Accounting Services Revenue	610
Hourly Accounting Services Revenue	620
Tax Services Revenues	612
Sales Discounts	614
Advertising & Promotion Expense	725
Depreciation Expense	727
Rent Expense	730
Insurance Expense	735
Supplies Expense	740
Meals & Entertainment	745
Taxes and Licenses	767
Telephone Expense	770
Utilities Expense	775
Fuel Expense	780
Interest Expense	820
Payroll Tax Expense	825
Salaries Expense	830