Global Delivery opened for business on July $1,20$X$1.$ The company uses the general ledger accounts listed below. During the first month of business, the firm had the transactions listed below.

Cash

Accounts Receivable

Supplies

Prepaid Rent

Delivery Equipment

Accounts Payable

Colleen Miriam, Capital

Colleen Miriam, Drawing

Delivery Fee Income

Advertising Expense

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 $194.$

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 $188$ for $$380$ for utilities.

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