Unique 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 Emily Holmes invested $8,000 cash to begin the business; she received common stock for her investment. 2 Paid rent for June, $375. 3 Purchased office equipment on account, $2,800. 6 Purchased art materials and other supplies costing $2,500; paid $900 down with the remainder due within 30 days. 11 Billed clients for services, $4,750. 17 Collected $2,600 from clients on account. 19 Paid $2,000 on account to office equipment company (see June 3 transaction). 25 Emily Holmes received a $750 dividend. 30 Paid utility bill for June, $525. 30 Paid salaries for June, $2,750.