Using the data in BE2.2, journalize the transactions.

June 1 Oleg Thorn invests $5,000 cash in a small welding business of which he is the sole proprietor.
2 Purchases equipment on account for $3,600.
3 $800 cash is paid to landlord for June rent.
12 Sends a bill to K. Johnsen for $400 after completing welding work done on account.