Journalize the following business transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amount- (a) Blue Spruce invests $9,900 cash in the business. (b) Insurance of $900 is paid for the year. (c) Supplies of $2,200 are purchased on account. (d) Cash of $8,100 is received for services performed. No. Account Titles and Explanation (a) Cash Owner's Capital (Invested cash in the business) (b) Supplies Expense Accounts Payable (Paid one-year insurance policy) Debit Credit 9900 2200 (Invested cash in the business) (b) Supplies Expense Accounts Payable (Paid one-year insurance policy) (c) Insurance Expense (d) (Purchased supplies on account) Cash 900 Owner's Drawings 8100 (Received cash for services performed) eTextbook and Media eTextbook List of Accounts 2200 Assistance U