Shelton Engineering completed the following transactions in the month of June. a. Shana Shelton, the owner, invested $105,000 cash, office equipment with a value of $6,000, and $45,000 of drafting equipment to launch the company. b. The company purchased land worth $54,000 for an office by paying $5,400 cash and signing a longterm note payable for $48,600. c. The company purchased a portable building with $75,000 cash and moved it onto the land acquired in b. d. The company paid $6,000 cash for the premium on an 18-month insurance policy. e. The company completed and delivered a set of plans for a client and collected $5,700 cash. f. The company purchased $22,500 of additional drafting equipment by paying $10,500 cash and signing a long-term note payable for $12,000. g. The company completed $12,000 of engineering services for a client. This amount is to be received in 30 days. h. The company purchased $2,250 of additional office equipment on credit. i. The company completed engineering services for $18,000 on credit. j. The company received a bill for rent of equipment that was used on a recently completed job. The $1,200 rent cost must be paid within 30 days. k. The company collected $7,200 cash in partial payment from the client described in transaction g. l. The company paid $1,500 cash for wages to a drafting assistant. m. The company paid $2,250 cash to settle the account payable created in transaction h. n. The company paid $675 cash for minor maintenance of its drafting equipment. o. S. Shelton withdrew $9,360 cash from the company for personal use. p. The company paid $1,500 cash for wages to a drafting assistant. q. The company paid $3,000 cash for advertisements in the local newspaper during June. Required: 1. Record these transactions using the following titles: Cash, Accounts Receivable, Prepaid Insurance, Office Equipment, Drafting Equipment, Building, Land, Accounts Payable, Notes Payable, S. Shelton, Capital, S. Shelton, Withdrawals, Engineering Fees Earned, Wages Expense, Equipment Rental Expense, Advertising Expense, and Repairs Expense