The following transactions are July activities of Bills Extreme Bowling, Incorporated, which operates several bowling centers. Bills collected $20,700 from customers for services related to games played in July. Bills billed a customer for $375 for a party held at the center on the last day of July. The bill is to be paid in August. The mens and womens bowling leagues gave Bills advance payments totaling $2,250 for the fall season that starts in September. Bills received $2,800 from credit sales made to customers last month (in June). Required: Prepare journal entries to record the above transactions. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)