The following transactions are July 2014 activities of Craigs Bowling, Inc., which operates several bowling centers (for games and equipment sales).

e. Craigs sold bowling merchandise costing $6,800. [Craigs sold bowling equipment inventory for $8,000; received $3,000 in cash and the rest on account.]

f. Craigs paid $800 on the electricity bill for June (recorded as expense in June).

g. Craigs paid $3,500 to employees for work in July.

h. Craigs purchased $1,500 in insurance for coverage from July 1 to October 1.

i. Craigs paid $700 to plumbers for repairing a broken pipe in the restrooms.

j. Craigs received the July electricity bill for $900 to be paid in August. If expense is not recognized in July, choose "None.