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United Delivery, Inc. has the following accounts (among others) in its general ledger: Cash; Accounts Receivable; Prepaid Rent; Supplies; Delivery Equipment; Accounts Payable; Unearned Delivery

United Delivery, Inc. has the following accounts (among others) in its general ledger: Cash; Accounts Receivable; Prepaid Rent; Supplies; Delivery Equipment; Accounts Payable; Unearned Delivery Fees; Common Stock; Dividends; Delivery Fees Earned; Rent Expense; and Salaries Expense. Prepare general journal entries to record the following transactions:

June 1 Shareholders contributed $30,000 cash and a delivery truck worth $17,000 in exchange for stock.

2 Paid $6,000 as rent for June, July, and August.

3 Purchased supplies on account, $2,800.

9 Billed customers for deliveries made, $3,100.

14 Received $1,000 cash from a customer as advance payment for deliveries scheduled throughout July.

17 Paid $1,500 on account for suppliers.

20 Collected $2,300 on account from customers.

29 Paid $750 cash dividends to shareholders.

30 Paid salaries for June, $2,000.

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