For each transaction, prepare a basic analysis and a debit/credit analysis. (If no entry is required, select "No Entry" for the specific accounts and enter 0 for the amounts, leave other fields blank.)

Date				Basic Type		Increase/Decrease		Specific Account		Amount
June 1		Debit		LiabilityExpenseOwner's EquityRevenueDrawingsAsset		IncreasesDecreases		Accounts PayableAccounts ReceivableAdvertising ExpenseCashD. Bratt, CapitalD. Bratt, DrawingsEquipmentInsurance ExpenseNo EntryNotes PayablePrepaid InsuranceRent ExpenseSalaries ExpenseService RevenueSuppliesUnearned RevenueUtilities ExpenseVehicles		$
		Credit		LiabilityOwner's EquityRevenueExpenseDrawingsAsset		IncreasesDecreases		Accounts PayableAccounts ReceivableAdvertising ExpenseCashD. Bratt, CapitalD. Bratt, DrawingsEquipmentInsurance ExpenseNo EntryNotes PayablePrepaid InsuranceRent ExpenseSalaries ExpenseService RevenueSuppliesUnearned RevenueUtilities ExpenseVehicles		$
2		Debit		AssetLiabilityRevenueOwner's EquityExpenseDrawings		IncreasesDecreases		Accounts PayableAccounts ReceivableAdvertising ExpenseCashD. Bratt, CapitalD. Bratt, DrawingsEquipmentInsurance ExpenseNo EntryNotes PayablePrepaid InsuranceRent ExpenseSalaries ExpenseService RevenueSuppliesUnearned RevenueUtilities ExpenseVehicles		$
		Credit		AssetOwner's EquityLiabilityExpenseDrawingsRevenue		DecreasesIncreases		Accounts PayableAccounts ReceivableAdvertising ExpenseCashD. Bratt, CapitalD. Bratt, DrawingsEquipmentInsurance ExpenseNo EntryNotes PayablePrepaid InsuranceRent ExpenseSalaries ExpenseService RevenueSuppliesUnearned RevenueUtilities ExpenseVehicles		$
5		Debit		Owner's EquityLiabilityRevenueDrawingsAssetExpense		IncreasesDecreases		Accounts PayableAccounts ReceivableAdvertising ExpenseCashD. Bratt, CapitalD. Bratt, DrawingsEquipmentInsurance ExpenseNo EntryNotes PayablePrepaid InsuranceRent ExpenseSalaries ExpenseService RevenueSuppliesUnearned RevenueUtilities ExpenseVehicles		$
		Credit		RevenueDrawingsOwner's EquityExpenseLiabilityAsset		IncreasesDecreases		Accounts PayableAccounts ReceivableAdvertising ExpenseCashD. Bratt, CapitalD. Bratt, DrawingsEquipmentInsurance ExpenseNo EntryNotes PayablePrepaid InsuranceRent ExpenseSalaries ExpenseService RevenueSuppliesUnearned RevenueUtilities ExpenseVehicles		$
9		Debit		RevenueExpenseAssetLiabilityDrawingsOwner's Equity		DecreasesIncreases		Accounts PayableAccounts ReceivableAdvertising ExpenseCashD. Bratt, CapitalD. Bratt, DrawingsEquipmentInsurance ExpenseNo EntryNotes PayablePrepaid InsuranceRent ExpenseSalaries ExpenseService RevenueSuppliesUnearned RevenueUtilities ExpenseVehicles		$
		Credit		Owner's EquityLiabilityExpenseDrawingsAssetRevenue		IncreasesDecreases		Accounts PayableAccounts ReceivableAdvertising ExpenseCashD. Bratt, CapitalD. Bratt, DrawingsEquipmentInsurance ExpenseNo EntryNotes PayablePrepaid InsuranceRent ExpenseSalaries ExpenseService RevenueSuppliesUnearned RevenueUtilities ExpenseVehicles		$
14		Debit		LiabilityExpenseOwner's EquityDrawingsRevenueAsset		IncreasesDecreases		Accounts PayableAccounts ReceivableAdvertising ExpenseCashD. Bratt, CapitalD. Bratt, DrawingsEquipmentInsurance ExpenseNo EntryNotes PayablePrepaid InsuranceRent ExpenseSalaries ExpenseService RevenueSuppliesUnearned RevenueUtilities ExpenseVehicles		$
		Credit		AssetRevenueOwner's EquityLiabilityExpenseDrawings		DecreasesIncreases		Accounts PayableAccounts ReceivableAdvertising ExpenseCashD. Bratt, CapitalD. Bratt, DrawingsEquipmentInsurance ExpenseNo EntryNotes PayablePrepaid InsuranceRent ExpenseSalaries ExpenseService RevenueSuppliesUnearned RevenueUtilities ExpenseVehicles		$
17		Debit		Owner's EquityLiabilityAssetRevenueDrawingsExpense		IncreasesDecreases		D. Bratt, DrawingsSuppliesUnearned RevenueAccounts PayableSalaries ExpenseEquipmentCashUtilities ExpenseInsurance ExpenseAdvertising ExpenseNotes PayableService RevenueD. Bratt, CapitalPrepaid InsuranceRent ExpenseAccounts ReceivableNo EntryVehicles		$
		Credit		LiabilityDrawingsExpenseOwner's EquityAssetRevenue		IncreasesDecreases		Accounts PayableAccounts ReceivableAdvertising ExpenseCashD. Bratt, CapitalD. Bratt, DrawingsEquipmentInsurance ExpenseNo EntryNotes PayablePrepaid InsuranceRent ExpenseSalaries ExpenseService RevenueSuppliesUnearned RevenueUtilities ExpenseVehicles		$
19		Debit		RevenueDrawingsExpenseAssetOwner's EquityLiability		IncreasesDecreases		Accounts PayableAccounts ReceivableAdvertising ExpenseCashD. Bratt, CapitalD. Bratt, DrawingsEquipmentInsurance ExpenseNo EntryNotes PayablePrepaid InsuranceRent ExpenseSalaries ExpenseService RevenueSuppliesUnearned RevenueUtilities ExpenseVehicles		$
		Credit		LiabilityOwner's EquityExpenseRevenueAssetDrawings		IncreasesDecreases		Accounts PayableAccounts ReceivableAdvertising ExpenseCashD. Bratt, CapitalD. Bratt, DrawingsEquipmentInsurance ExpenseNo EntryNotes PayablePrepaid InsuranceRent ExpenseSalaries ExpenseService RevenueSuppliesUnearned RevenueUtilities ExpenseVehicles		$
29		Debit		LiabilityRevenueAssetExpenseDrawingsOwner's Equity		IncreasesDecreases		Accounts PayableAccounts ReceivableAdvertising ExpenseCashD. Bratt, CapitalD. Bratt, DrawingsEquipmentInsurance ExpenseNo EntryNotes PayablePrepaid InsuranceRent ExpenseSalaries ExpenseService RevenueSuppliesUnearned RevenueUtilities ExpenseVehicles		$
		Credit		Owner's EquityLiabilityRevenueExpenseAssetDrawings		DecreasesIncreases		Accounts PayableAccounts ReceivableAdvertising ExpenseCashD. Bratt, CapitalD. Bratt, DrawingsEquipmentInsurance ExpenseNo EntryNotes PayablePrepaid InsuranceRent ExpenseSalaries ExpenseService RevenueSuppliesUnearned RevenueUtilities ExpenseVehicles		$
30		Debit		LiabilityAssetRevenueDrawingsExpenseOwner's Equity		DecreasesIncreases		Accounts PayableAccounts ReceivableAdvertising ExpenseCashD. Bratt, CapitalD. Bratt, DrawingsEquipmentInsurance ExpenseNo EntryNotes PayablePrepaid InsuranceRent ExpenseSalaries ExpenseService RevenueSuppliesUnearned RevenueUtilities ExpenseVehicles		$
		Credit		LiabilityAssetExpenseRevenueDrawingsOwner's Equity		IncreasesDecreases		Accounts PayableAccounts ReceivableAdvertising ExpenseCashD. Bratt, CapitalD. Bratt, DrawingsEquipmentInsurance ExpenseNo EntryNotes PayablePrepaid InsuranceRent ExpenseSalaries ExpenseService RevenueSuppliesUnearned RevenueUtilities ExpenseVehicles		$
30		Debit		ExpenseLiabilityOwner's EquityAssetDrawingsRevenue		DecreasesIncreases		Accounts PayableAccounts ReceivableAdvertising ExpenseCashD. Bratt, CapitalD. Bratt, DrawingsEquipmentInsurance ExpenseNo EntryNotes PayablePrepaid InsuranceRent ExpenseSalaries ExpenseService RevenueSuppliesUnearned RevenueUtilities ExpenseVehicles		$
		Credit		Owner's EquityDrawingsExpenseAssetLiabilityRevenue		IncreasesDecreases		Accounts PayableAccounts ReceivableAdvertising ExpenseCashD. Bratt, CapitalD. Bratt, DrawingsEquipmentInsurance ExpenseNo EntryNotes PayablePrepaid InsuranceRent ExpenseSalaries ExpenseService RevenueSuppliesUnearned RevenueUtilities ExpenseVehicles		$

Bratt Plumbing Company had the following transactions for June. June 1 2 5 9 Paid $620 for rent for the month of June. Paid $210 for one month of insurance. Collected $1.155 for plumbing services provided. Provided Jeff Dupuis, a potential customer, with an estimate of $400 for plumbing work that will be performed in July if the customer hires Bratt Plumbing. Paid $620 for supplies purchased on account in May. The purchase in May had been correctly recorded. Billed Rudy Holland $1,360 for plumbing work performed. Jeff Dupuis agreed to hire Bratt Plumbing (see the June 9 transaction) and gave Bratt Plumbing a down payment of $75. 14 17 19 29 Purchased $1,655 of equipment on account. 30 Paid an employee $905. 30 Paid D. Bratt, the company owner, $1,175