Arthur Industries entered into the following transactions during the month of June. Purchased supplies for $5,300 cash. Paid $4,480 for salaries and wages for the month of June. Paid $560 in advance for July rent. Provided $13,400 in services on account. Paid $800 on accounts payable. Received $310 from customers as deposits for future services. Received a bill for $410 from the plumber who repaired a broken pipe in the restrooms, but will not pay the bill until July. Purchased equipment for cash of $740.

S/N   Account Titles and Explanation      Debit     Credit

A       Supplies                                             $5,300

              Cash                                                             $5,300

          (To record the purchase of supplies for cash)

B       Salaries and wages expense            $ 4,480

              Cash                                                             $4,480

         (To record the payment of wages and salaries)

C        Prepaid rent                                       $ 560

               Cash                                                             $560

          (To record the payment of prepaid rent for July)

D        Accounts receivable                           $13,400

                Service revenue                                         $13,400

         (To record the services provided on account)

E         Accounts payable                               $800

                   Cash                                                          $800

           (To record the payment made on Accounts payable)

F          Cash                                                     $310

                    Unearned revenue/Deferred revenue    $310

           (To record the unearned services revenue)

G          Repairs and maintenance expense  $410

                     Accounts payable                                     $410

             (To record the accounts payable for repairs expenses incurred)

H           Equipment                                          $740

                      Cash                                                           $740

             (To record the purchase of equipment for cash)

15 pounds of apples and 6 cups of flour