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

a.	Craigs collected $15,000 from customers for games played in July.
b.	Craigs sold bowling equipment inventory for $8,000; received $3,000 in cash and the rest on account. [The cost of goods sold (expense) related to these sales is $6,800.]
c.	Craigs received $4,000 from customers on account who purchased merchandise in June.
d.	The mens and ladies bowling leagues gave Craigs a deposit of $2,500 for the upcoming fall season.

Prepare the journal entry for the above transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)