Junktrader is an online company that specializes in matching buyers and sellers of used items. Buyers and sellers can purchase a membership with Junktrader, which provides them advance notice of potentially attractive offers. Junktrader provided online advertising services for another company for $380 on account. On the last day of the month, Junktrader paid $75 cash to run an ad promoting the company's services. The ad ran that day in the local newspaper. Received $205 cash in membership fees for the month from new members. Received an electricity bill for $130 for usage this month. The bill will be paid next month. Billed a customer $216 for helping sell some junk. Junktrader expects to receive the customer's payment by the end of next month. Prepare journal entries for the above transactions, which occurred during a recent month. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)