Transactions for the Splish Brothers Company for the month of June are presented as follows. June 1 Splish Brothers invests $5,900 cash in a small welding business of which he is the sole proprietor. 2 Purchases equipment on account for $3,400. 3$870 cash is paid to landlord for June rent. 12 Sends a bill to K, Johnsen for $300 after completing welding work done on account. Journalize the transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for th account titles and enter 0 for the amounts.)