Global Delivery opened for business on July 1, 201. The company uses the general ledger 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 $71,000 cash in the business. 1 Issued Check 101 for $6,200 to pay the rent for July and August. 5 Bought delivery equipment for $14,850. Issued Check 102 for $8,900; balance is due in 60 days. 9 Purchased supplies for $550 cash, Check 103. 11 Returned damaged supplies and received a cash refund of $155. 12 Performed delivery services for $1,730 on credit. 15 Purchased supplies for $350 cash, Check 104. 15 Issued Check 105 for $460 for a newspaper advertisement. 22 Issued Check 106 for $600 to pay creditor for supplies. 26 Issued Check 107 for $2,450 to Colleen Miriam for personal expenses. 27 Performed delivery services for $5,450 cash. 31 Issued Check 108 for $540 for utilities. Prepare journal entries to record the above transactions. Post the transactions into the appropriate Cash general ledger account.