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.