Donegan's Lawn Care Service began operations in July 2015. The company uses the following general ledger accounts:

Cash

Capital Stock

Accounts Receivable

Retained Earnings

Office Supplies

Mowing Revenue

Mowing Equipment

Salaries Expense

Accounts Payable

Fuel Expense

Notes Payable

The company engaged in the following transactions during its first month of operations:

July 18

Issued 500 shares of capital stock to PatrickDonegan for $1,500.

July 22

Purchased office supplies on account for $100.

July 23

Purchased mowing equipment for $2,000, paying$400 cash and issuing a 60-day note payable for the remaining balance.

July 24

Paid $25 cash for gasoline. All of this fuelwill be used in July.

July 25

Billed Lost Creek Cemetery $150 for mowingservices. The entire amount is due July 30.

a. Record each of the above transactions in general journal form. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)