The following transactions are July activities of Bills Extreme Bowling, Incorporated, which operates several bowling centers.

1. Bills collected $13,200 from customers for services related to games played in July.
2. Bills billed a customer for $580 for a party held at the center on the last day of July. The bill is to be paid in August.
3. The mens and womens bowling leagues gave Bills advance payments totaling $2,600 for the fall season that starts in September.
4. Bills received $2,600 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 atransaction/event, select "No Journal Entry Required" in the first account field.)