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.

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.)