Oriole Company had the following transactions: 1. Cash is paid for the purchase of $ 400 of office supplies. 2. Customer is billed $ 1,980 for services provided that day. 3. Equipment with a cost of $ 2,440 is purchased on account. 4. The current months utility bill of $ 200 is paid in cash. 5. Cash of $ 780 is received for services provided that day. 6. Cash of $ 6,890 is received for services to be provided in the next month. Journalize the transactions. Assume all of the transactions occurred on August 31. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

(a) (b) Account Change with 1. Increase in D. Parmelee, Capital V 2. Decrease in Cash 3. Decrease in Notes Payable 4. Increase in Rent Expense 6. Increase in Equipment