Prepare journal entries for the transactions incurred during September of 2016.

DATE			TRANSACTIONS
2016
Sept.		1	Jewell Tucker invested $57,000 in cash to start the firm.
		4	Purchased office equipment for $6,200 on credit from Den, Inc.; received Invoice 9823, payable in 30 days.
		16	Purchased an automobile that will be used to visit clients; issued Check 1001 for $14,200 in full payment.
		20	Purchased supplies for $490; paid immediately with Check 1002.
		23	Returned damaged supplies for a cash refund of $155.
		30	Issued Check 1003 for $3,900 to Den, Inc., as payment on account for Invoice 9823.
		30	Withdrew $2,700 in cash for personal expenses.
		30	Issued Check 1004 for $1,550 to pay the rent for October.
		30	Performed services for $2,600 in cash.
		30	Paid $420 for monthly telephone bill, Check 1005.

This is to create a general journal.