Bratt Plumbing Company had the following transactions for June.

June 1 Paid $645 for rent for the month of June.

June 2 Paid $215 for one month of insurance.

June 5 Collected an account of $1,235 for plumbing services provided in May. This account was billed and correctly recorded in May.

June 9 Provided Jeff Dupuis, a potential customer, with an estimate of $510 for plumbing work that will be performed in July if the customer hires Bratt Plumbing.

June 14 Paid $640 for supplies purchased on account in May. The purchase in May had been correctly recorded.

June 17 Billed Rudy Holland $1,395 for plumbing work done.

June 19 Jeff Dupuis agreed to hire Bratt Plumbing (see the June 9 transaction) and gave Bratt Plumbing a down payment of $80.

June 29 Purchased $1,740 of equipment on account.

June 30 Paid an employee $755.

June 30 Paid D. Bratt, the company owner, $1,220.

Journalize the transaction. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem.)