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

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

Craigs paid $1,000 on the electricity bill for June (recorded as expense in June).

Craigs paid $4,300 to employees for work in July.

Craigs purchased $1,830 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.)

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

Craigs received the July electricity bill for $1,800 to be paid in August.

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.)