Answer:
The Journal entries are as follows:
(a) On June 1,
Cash A/c Dr. $5,830
To common stock $5,830
(To record the issue of common stock for cash)
(b) On June 2,
Equipment A/c Dr. $1,550
To accounts payable $1,550
(To record the purchase of equipment on account)
(c) On June 3,
Rent expense A/c Dr. $560
To cash $560
(To record the rent expense)
(d) On June 12,
Accounts receivable A/c Dr. $510
To Welding service revenue $510
(To record the welding service revenue)