creative designs, a firm providing art services for advertisers, began business on june 1. the following accounts in its general ledger are needed to record the transactions for june: cash; accounts receivable; supplies; office equipment; accounts payable; common stock; dividends; service fees earned; rent expense; utilities expense; and salaries expense. june 1 lisa ryan invested $17,000 cash to begin the business; she received common stock for her investment. 2 paid rent for june, $1,450. 3 purchased office equipment on account, $6,900. 6 purchased art materials and other supplies costing $4,300; paid $2,300 down with the remainder due within 30 days. 11 billed clients for services, $8,200. 17 collected $3,750 from clients on account. 19 paid $3,500 on account to office equipment company (see june 3 transaction). 25 lisa ryan received a $2,500 dividend. 30 paid utility bill for june, $850. 30 paid salaries for june, $3,000.