Flight Delivery Company prepares monthly financial statements. The transactions of the company for June 2020 are as follows:
June 1 The company was organized and issued capital stock for $600,000 cash.
June 1
Paid $16,000 as the rent for June on a completely furnished building.
June 4
Paid cash for a delivery truck, $56,000.
June 6 Paid $8,200 as the rent for June on a machine.
June 10 Paid $1,400 for supplies that were received and used in June.
June 11 Performed delivery services for customers who promised to pay $59,000 at a later date.
June 18 Collected cash of $7,600 from customers on account (see June 11 entry).
June 22 Received a bill for $2,600 for advertising in the local newspaper in June.
June 27 Paid cash for gas and oil consumed in June, $1,600.
June 30 Paid $6,000 salaries to employees for June.
June 30 Received an order for services valued at $20,000. The services will be performed in July.
June 30 Paid a cash dividend of $5,000.
Required: Prepare the journal entries to record these transactions.
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