Instructions Consulting, on a full$-$time basis. Diamond entered into the following transactions during July:

Jul. $1$ The following assets were received from Steffy Lopez as an investment in Diamond Consulting: cash, $$13,000$; accounts receivable, $$20,800$; supplies, $$3,200$; and office equipment, $$7,500.$ There were no liabilities received.

$1$ Paid two months' rent on a lease rental contract, $$4,800.$

$2$ Paid the annual premiums on property and casualty insurance policies, $$4,860.$

$4$ Received cash from clients as an advance payment for services to be provided, and recorded it as unearned fees, $$5,000.$

$5$ Purchased additional office equipment on account from Office Station Co$.,$ $$6,500.$

$6$ Received cash from clients on account, $$15,000.$

$10$ Paid cash for a newspaper advertisement, $$500.$

$12$ Paid Office Station Co$.$ for part of the debt incurred on July $5,$ $$5,200.$

$12$ Recorded services provided on account for the period July $1-12,$$$13,300.$

$14$ Paid receptionist for two weeks' salary, $$1,800.$