Jake owns a lawn maintenance company, and Luke owns a machine repair shop. For the month of July, the following transactions occurred.

July 3 Jake provides lawn services to Luke’s repair shop on account, $500.

July 6 One of Jake’s mowers malfunctions. Luke provides repair services to Jake on account, $450.

July 9 Luke pays $500 to Jake for lawn services provided on July 3.

July 14 Luke borrows $600 from Jake by signing a note.

July 18 Jake purchases advertising in a local newspaper for the remainder of July and pays cash, $110.

July 20 Jake pays $450 to Luke for services provided on July 6.

July 27 Luke performs repair services for other customers for cash, $800.

July 30 Luke pays employee salaries for the month, $300.

July 31 Luke pays $600 to Jake for money borrowed on July 14.

Required:

Record the transactions for Jake’s Lawn Maintenance Company.