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

e.Craig's provided to customers bowling merchandise inventory costing Craig's $4,490. [Do not consider sales revenue for this question.]

f.Craigs paid $3,600 on the electricity bill for June (recorded as expense in June).

g.Craigs paid $3,300 to employees for work in July.

h.Craigs purchased $3,600 in insurance for coverage from July 1 to October 1. (Part is an expense for July and part is a prepaid expense to be used in future months.)

i.Craigs paid $1,500 to plumbers for repairing a broken pipe in the restrooms.

j.Craigs received the July electricity bill for $2,700 to be paid in August.

For each of the above transactions, complete the balance sheet, 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.