Junktrader is an online company that specializes in matching buyers and sellers of used items. Buyers and sellers can purchase a membership with Junktrader, which provides them advance notice of potentially attractive offers a. Junktrader provided online advertising services for another company for $325 on account. b. On the last day of the month, Junktrader paid $120 cash to run an ad promoting the company's services The ad ran that day in the local newspaper c. Received $215 cash in membership fees for the month from new members. d. Received an electricity bill for $96 for usage this month. The bill will be paid next month. e. Billed a customer $374 for helping sell some junk. Junktrader expects to receive the customer's payment by the end of next month. Prepare journal entries for the above transactions, which occurred during a recent month.