Creative designs, a firm providing art services for advertisers, began business on june 1, 2014. 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; retained earnings; service fees earned; rent expense; utilities expense; and salaries expense. record the following transactions for june

(a) using the financial statement effects template and
(b) in journal entry form.
(c) set up t-accounts for each of the ledger accounts and post the entries to them (key the numbers in t-accounts by date).