The following selected transactions were completed during August of the current year.
1. Billed customers for fees earned, $73,900.
2. Purchased supplies on account, $1,960.
3. Received cash from customers account, $62,770.
4. Paid creditors on account, $820.

a. Journalize these transactions in a two-column journal, using the appropriate number to identify the transactions. Journal entry explanations may be omitted.