William Groff opened a tax practice (William Groff, Tax Accounting, Inc.), on June 1. The following accounts will be needed to record business's transactions for June: Cash; Accounts Receivable; Office Supplies; Tax Library; Office Furniture and Fixtures; Accounts Payable; Notes Payable; Common Stock; Dividends; Professional Fees Earned; Rent Expense; Salaries Expense; Advertising Expense; Utilities Expense; and Interest Expense. The following transactions occurred in June: June
1 Groff opened a business checking account at a local bank, investing $20,800 in his practice in exchange for common stock.
2 Purchased office furniture and fixtures for $10,600, paid $3,600 cash, and gave a note payable for the balance.
3 Purchased books and software for a tax library on account, $6,500.
4 Purchased office supplies for cash, $1,360.
5 Paid rent for June, $1,750.
6 Returned $1,100 of books with defective bindings. The return reduced the amount owed to the supplier.
7 Billed clients for professional services rendered, $18,400.
8 Paid $2,500 on account for the library items purchased on June 3.
9 Collected $16,700 on account from clients billed on June 7.
10 Paid June salaries, $5,700.
11 Received invoice for June advertising, to be paid in July, $1,100.
12 Paid stockholders a cash dividend of $1,600.
13 Paid utilities for June, $960.
14 Paid interest for June on an outstanding note payable, $140.

Requried:
Prepare journal entries and record the above transactions in T-accounts, and key entries with the number of the transactions.