Wagner & Sons, Inc. perform property appraisals for commercial real estate transactions. The following transactions were completed in July 2013.
| July 1 | Purchased $315 in office supplies on account. |
| July 2 | Wrote a check for a $625 utility bill for the current month. |
| July 3 | Paid $825 in salaries to employees for the current month. |
| July 8 | Received $3,625 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.
| Date | Description | Debit | Credit |
|---|---|---|---|
| July 1 | |||
| July 1 | |||
| July 2 | |||
| July 2 | |||
| July 3 | |||
| July 3 | |||
| July 8 | |||
| July 8 | |||
| July 12 | |||
| July 12 |