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Jun. 1 Maria Gonzalez, the owner, invested $108,000 cash, office equipment with a value of $7,000, and $64,000 of drafting equipment to launch the company.Jun. 2 The company purchased land worth $51,000 for an office by paying $9,100 cash and signing a long-term note payable for $41,900.Jun. 2 The company purchased a portable building with $53,000 cash and moved it onto the land acquired on June 2.Jun. 2 The company paid $4,200 cash for the premium on a 15-month insurance policy.Jun. 7 The company completed and delivered a set of plans for a client and collected $7,800 cash.Jun. 12 The company purchased $22,400 of additional drafting equipment by paying $11,500 cash and signing a long-term note payable for $10,900.Jun. 14 The company completed $17,200 of engineering services for a client. This amount is to be received in 30 days.Jun. 15 The company purchased $1,350 of additional office equipment on credit.Jun. 17 The company completed engineering services for $22,800 on credit.Jun. 18 The company received a bill for rent of equipment that was used on a recently completed job. The $1,500 rent cost must be paid within 30 days.Jun. 20 The company collected $8,600 cash in partial payment from the client billed on June 14.Jun. 21 The company paid $2,000 cash for wages to a drafting assistant.Jun. 23 The company paid $1,350 cash to settle the account payable created on June 15.Jun. 24 The company paid $1,025 cash for minor maintenance of its drafting equipment.Jun. 26 Maria Gonzalez withdrew $9,560 cash from the company for personal use.Jun. 28 The company paid $2,000 cash for wages to a drafting assistant.Jun. 30 The company paid $2,660 cash for advertisements on the web during June.
 
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