Wagner & Sons, Inc. perform property appraisals for commercial real estate transactions. The following transactions were completed in July 2013.

July 1	Purchased $335 in office supplies on account.
July 2	Wrote a check for a $525 utility bill for the current month.
July 3	Paid $900 in salaries to employees for the current month.
July 8	Received $3,970 on customer accounts for bills sent in prior month.
July 12	Conducted five appraisals and invoiced SLL Commercial Real Estate, Inc. for $12,000.

Prepare journal entries using the transaction analysis above. If no journal entry is required, indicate that in the account description.

July 1 July 2 July 3 July 8 July 12