Neveranerror, Inc. was organized on June 1, 2019 by a group of accountants to provide accounting and tax services to small businesses. The following transactions occurred during June, its first month of operations: (1) On June 1, Neveranerror received contributions totaling $50,000 from the owners of the business in exchange for shares of stock. (2) On June 5, Neveranerror purchased a computer system for $12,500. The agreement with the vendor requires a down payment of $2,500 with the remaining balance due in 60 days. (3) On June 15, Neveranerror sent bills to clients totaling $12,350 for services rendered during the first two weeks of June. (4) On June 17, Neveranerror paid $900 to rent office furniture for three months. (5) On June 21, Neveranerror received 80% of the amount billed to clients on June 15. (6) On June 28, Neveranerror received and paid gas, electric, and water bills totaling $2,700. (7) On June 29, Neveranerror received the landlord's bill for $2,200 for rent on the office space that Neveranerror leases. The bill is due by the 10th of the following month. (8) On June 30, Neveranerror paid salaries and wages for June amounting to $5,940. The journal entry made by Neveranerror to record the June 5 transaction would be: