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

Craigs collected $13,200 from customers for games played in July.

Craig's sold bowling merchandise inventory from its pro shop for $8,200; received $2,300 in cash and customers owed the rest on account. [Do not consider cost of goods sold for this question.]

Craigs received $2,800 from customers who purchased merchandise in June on account.

The mens and ladies bowling leagues gave Craigs a deposit of $2,000 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.)