Oakview Tutoring keeps its Cash account in the classic two-sided T-account format. On June 1, 2025 the account had an opening balance of $5,000 (debit). The following cash transactions took place during June.
| Date | Transaction |
|---|
| June 5 | Paid office rent for the month, $1,500. |
| June 8 | Received cash for tutoring services provided, $3,200. |
| June 15 | Purchased equipment for cash, $2,400. |
| June 20 | Collected $1,800 from customers who had been billed earlier. |
| June 27 | Paid assistants’ salaries, $1,900. |
Required: Using the T-Account format, post the opening balance (Balance b/d) and all five transactions to the Cash account, then balance the account off on June 30, 2025 (Balance c/d). Name each posting after the other account involved (e.g. "Service Revenue").