accounts listed below. During the first month of business, the firm had the transactions listed below.

$101$ Cash

$103$ Accounts Receivable

$105$ Supplies

$107$ Prepaid Rent

$109$ Delivery Equipment

$201$ Accounts Payable

$301$ Colleen Miriam, Capital

$305$ Colleen Miriam, Drawing

$401$ Delivery Fee Income

$501$ Advertising Expense

$510$ Utilities Expense

July $1$ Colleen Miriam, the owner, invested $$55,000$ cash in the business.

July $1$ Issued Check $101$ for $$3,000$ to pay the rent for July and August.

July $5$ Bought delivery equipment for $$12,450.$ Issued Check $102$ for $$7,300$; balance is due in $60$ days.

July $9$ Purchased supplies for $$390$ cash, Check $103.$

July $11$ Returned damaged supplies and received a cash refund of $$75.$

July $12$ Performed delivery services for $$1,410$ on credit.

July $15$ Purchased supplies for $$190$ cash, Check $104.$

July $15$ Issued Check $105$ for $$220$ for a newspaper advertisement.

July $22$ Issued Check $106$ for $$280$ to pay creditor.

July $26$ Issued Check $107$ for $$1,650$ to Colleen Miriam for personal expenses.

July $27$ Performed delivery services for $$3,050$cash.

July $31$ Issued Check $108$ for $$380$ for utilities.

Prepare journal entries to record the above transactions. Post the transactions into the appropriate Cash general ledger account.