Friendly Plumber performs repair work on both a cash and credit basis. Credit customers are required to pay within 30 days from date of billing. Revenue is re¬

corded in an account entitled Repair Service Revenue. Among the June transactions were the following: LO8 June 1 Performed repair work for Arden Hardware, a credit customer. Sent bill for $247.

June 2 Paid rent for June, $700.

June 3 Purchased tools with estimated life of 10 years for $1,200 cash.

June 10 Performed repairs for Harris Drugs and collected in full the charge of $510.

June 15 Newspaper advertising to appear on June 18 was arranged at a cost of $250.

Received bill from Tribune requiring payment within 30 days.

June 18 Received payment in full of the $247 account receivable from Arden Hard¬

ware for our services on June 1.

June 20 David Cohen, owner of Friendly Plumber, withdrew $1,000 cash from the business for personal use.

June 30 Paid salary of $1,300 to office employee for services rendered during June.

Instructions Prepare a journal entry (including explanation) for each of the above transactions.