Record the transactions in SE 5 in the general journal.

Data From SE 5

For each transaction that follows, indicate which account is debited and which account is credited. 

May 2 Leon Bear started a computer programming business, Bear’s Programming Service, Inc., by investing $5,000 in exchange for common stock. 

5 Purchased a computer for $2,500 in cash. 

7 Purchased supplies on credit for $300. 

19 Received cash for programming services performed, $500. 

22 Received cash for programming services to be performed, $600. 

25 Paid the rent for May, $650. 

31 Billed a customer for programming services performed, $250.