Listed below are the transactions of The Wake Up Call Coffee Inc. for the month of September,2012. ??? Sept 1 ? ? Shareholders of Wake Up Call Coffee Inc. invest additional $30,000 cash. 1 Borrows $30,000 from Bank of America. Interest is paid on a semi-annual basis. ? 2 ? Purchases equipment on account from Chicory Co. for $ 15,280. 3 Pays annual rent for office space of $12,000. ? 3 ? Prepays advertising expense of $2,400. The contract provides for 6 month advertising. 4 Employs a receptionist. ? 5 Purchases supplies for cash, $600 ? 8 Receives cash of $1,690 from clients for services performed. ? 10 ? Pays miscellaneous office expenses, $430 14 Bills clients $3,820 for services performed. ? 18 ? Pays Chicory Co. on account, $3,600. 20 ? Receives $980 from clients on account. 23 Receives $500 from clients in advance. Coffee catering service will be performed next month. ? 25 ? Bills customers $2,110 for services performed. ??30 ?Pays the following expenses in cash: Salaries and wages $1,800; miscellaneous office expenses $85. First part of cycle problem a. Journalize the transactions above and post them to the appropriate general ledger accounts . You may set up additional T-accounts as appropriate.