Jul. 2 Cash 18,000 Leroy, Capital 18,000 Owner contribution. Jul. 4 Utilities Expense 460 Cash 460 Paid cash expenses. Jul. 5 1,500 1,500 Equipment Accounts Payable Purchase of equipment on account. Accounts Receivable Jul. 10 2,100 Service Revenue 2,100 Performed services on account. Jul. 12 Cash 7,300 Notes Payable 7,300 Jul. 19 Leroy, Withdrawals 700 Cash 700 Owner withdrawal. Jul. 21 Office Supplies 850 Cash 850 Purchase of office supplies with cash. Jul. 27 Accounts Payable 1,500 Cash 1,500 Paid cash on account. Jul. 2 Received $18,000 contribution from Bob Leroy, owner, in exchange for capital. 4 Paid utilities expense of $460. 5 Purchased equipment on account, $1,500. 10 Performed services for a client on account, $2,100. 12 Borrowed $7,300 cash, signing a notes payable. 19 The owner, Bob Leroy, withdrew $700 cash from the business. 21 Purchased office supplies for $850 and paid cash. 27 Paid the liability from July 5. Cash Accounts Payable Service Revenue Accounts Receivable Notes Payable Utilities Expense Office Supplies Leroy, Capital Equipment Leroy, Withdrawals ionut field