H&R Clock Company The following transactions were incurred during July 2014:

July 1	Raised $30,000 by issuing a note to the bank for $15,000 and issuing $15,000 of common stock.
July 5	Purchased $5,100 of office supplies on credit; payment is due in 30 days.
July 12	Performed $18,000 of services for customers on credit; collection is due in 30 days.
July 13	Performed services for customers and collected $8,800.
July 20	Paid for the supplies purchased on July 5.
July 22	Collected $15,000 of the amounts due from customers.
July 30	Received and paid the utility bill for the month of July, $640.
	July 31 Paid employee salaries of $3,80 Refer to H&R Clock Company. Record each transaction in proper journal entry format in the journal provided. A written explanation for each journal entry is not required.