CC&C uses the following chart of accounts:

Assets

$100$ cash

$101$ accounts reveivable

$102$ supplies

$11$ equipment

Liabilities

$200$ accounts payable

Stockholders' equity

$300$ common stock

Revenues

$400$ sales revenue

Expenses

$503$ wage expense

Prepare journal entries in the general journal format for CC&C transaction ising appropriate account numbers. Assume the journal entries are posted to the ledger.