Purchase equipment in exchange for cash of $21,900. Provide services to customers and receive cash of $4,800. Pay the current month's rent of $900. Purchase office supplies on account for $1,300. Pay employee salaries of $1,200 for the current month. Required: Record the transactions. Benson uses the following accounts: Cash, Supplies, Equipment, Accounts Payable, Service Revenue, Rent Expense, and Salaries Expense. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)