Flight Delivery Company prepares monthly financial statements. The transactions of the company for June 2020 are as follows:

June 1	The company was organized and issued capital stock for $600,000 cash.
June 1	Paid $16,000 as the rent for June on a completely furnished building.
June 4	Paid cash for a delivery truck, $56,000.
June 6	Paid $8,200 as the rent for June on a machine.
June 10	Paid $1,400 for supplies that were received and used in June.
June 11	Performed delivery services for customers who promised to pay $59,000 at a later date.
June 18	Collected cash of $7,600 from customers on account (see June 11 entry).
June 22	Received a bill for $2,600 for advertising in the local newspaper in June.
June 27	Paid cash for gas and oil consumed in June, $1,600.
June 30	Paid $6,000 salaries to employees for June.
June 30	Received an order for services valued at $20,000. The services will be performed in July.
June 30	Paid a cash dividend of $5,000.

Required: Prepare the journal entries to record these transactions.