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. [Do not consider sales revenue for this question.]
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. Assume that the purchase of the insurance has already been recorded.
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.

For each of the following transactions, complete the tabulation, indicating the amount and net effect (+ for increase and for decrease) of each transaction. (Remember that A = L + SE, R E = NI, and NI affects SE through Retained Earnings.) The first transaction is provided as an example.

Assets = Liabiliites + Stockholders Equity Revenues - Expenses = Net Income (category headers)