Journalize the following transactions for Blue Company for June $2020,$ the company's first month are automatically indented when the amount is entered. Do not indent manually. If no entry is required, $s$ and enter $0$ for the amounts. List all debit entries before credit entries.$)$

Purchased equipment on account for $$12,152.$

Billed customers $$6,944$ for services performed.

Made payment of $$2,976$ on account for equipment purchased earlier in month.

Collected $$4,836$ on customer accounts.

No$.$ Account Titles and Explanation

Debit