Wagner \& Sons, lnc. perform property appraisals for commercial real estate transactions. The following transactions were completed in July 2013. July 1 Purchased $310 in office supplies on account. July 2 Wrote a check for a $625 utility bill. July 3 Paid $875 in accrued salaries. July 8 Received $3,620 on customer accounts. July 10 Met with a professional association of commercial realtors to promote their services. July 12 Conducted five appraisals and invoiced SLL Commercial Real Estate, Inc. for $11,500. Prepare journal entries using the transation analysis above. If no journal entry is required, indicate that in the account description. July 2 July 3 July 8 July 10 July 12 July 3 July 8 July 10 July 12