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Transactions for the Sheldon Cooper Company, which provides welding services, for the month of June are presented as follows. June 1 Sheldon Cooper invests $4,000 cash in exchange for shares of common stock in a small welding business. 2 Purchases equipment on account for $1,200. 3 Pays $800 cash to landlord for June rent. 12 Bills P. Leonard $300 after completing welding work done on account. Identify the accounts to be debited and credited for each transaction. Transactions for the Flounder Company, which provides welding services, for the month of June are presented as follows. June 1 Flounder invests $3,950 cash in exchange for shares of common stock in a small welding business. 2 Purchases equipment on account for $1,120. 3 Pays $840 cash to landlord for June rent. 12 Bills P. Leonard $420 after completing welding work done on account. Journalize the transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter 0 for the amount