Journalize each transaction using the journal pages provided. Number each page of the journal, beginning with "1." Use the following chart of accounts to select the accounts to debit and credit. Dec 1 Kari Davis contributed the following assets to On Point Accounting Services: cash, $10,000; accounts receivable, $6,200; supplies, $2,000; and office equipment, $3,100 12 months' rent paid on new office space, $3,000 2 Business insurance premiums paid for 6 months, \$1,820 3 Paid $650 for a magazine advertisement (use misc. expense) 5 Received cash from clients paying on their accounts, $3,700 6 Purchased office furniture on account from Budget Basics, $2,760 10 Received cash from clients as an advance payment for services to be provided and recorded it as unearned fees, $8,000 14 Paid Budget Basics for part of the debt owed for the furniture purchased, $1,300 15 Billed clients for services provided on account from Dec 1-14, $16,250 15 Paid the admin. assistant for 2 weeks' salary, $1,200 Record the following transactions on PAGE 2 of the journal: 16 Cash received from cash clients for fees earned Dec 115,$14,000 18 Paid cash for supplies purchased, \$1,510 21 Billed clients for services provided on account from Dec 1520,$4,500 24 Received cash from cash clients for fees earned Dec 1623,$6,620 28 Paid telephone bill for December, \$405 29 Paid the admin. assistant for 2 weeks' salary, $1,200 30 Received cash from clients paying on account, $13,400 31 Paid electricity bill for December, $310 31 Kari withdrew $6,000 for personal use 31 Received cash from cash clients for fees earned Dec 2431,$2,150 31 Provided services on account from Dec 2131,$4,500