Lift Spa is a sole proprietorship owned by Angela Bailey. The company provides a relaxing retreat for people wishing to relax and unwind. During the month of September 2019, the following transactions took place. Sep 2 Borrowed $4,000 cash from the bank. Sep 4 Purchased equipment for $2,000 cash. Sep 5 Provided services to a customer and received cash of $2,630. Sep 7 Paid rent for the month with $2,000 cash. Sep 9 Provided services to a customer on account worth $5,980. Sep 11 Collected $1,730 cash from customers owing on account. Sep 14 Paid $720 cash to reduce the amount owed to a supplier. Sep 15 Received the telephone bill for $260 which will be paid later. Sep 22 Paid a portion of the bank loan principle with $2,000 cash. Sep 28 Received the maintenance bill for $2,250 which will be paid later. Prepare the journal entries for the above transactions