Lourdes Yabar opened a computer repair business on May 1, 2016. During the first month of operations, the firm had the following transactions.

May	1		Lourdes Yabar invested $30,000 cash in the business.
	2		Issued Check 101 for $2,000 to pay the rent for May.
	3		Purchased supplies for $1,450. Paid with Check 102.
	4		Bought equipment for $9,900. Issued Check 103 for $2,900 as a down payment; balance is due in 30 days.
	6		Returned damaged supplies, and received a cash refund of $290.
	12		Performed services for $1,080 on credit.
	19		Issued Check 104 for $340 to pay for a newspaper advertisement.
	26		Issued Check 105 for $440 to pay the monthly electric bill.
	28		Performed services for $780 cash.
	29		Received $490 on account from credit customers.
	29		Issued Check 106 for $240 to pay the monthly telephone bill.
	31		Issued Check 107 for $8,350 to pay a creditor.
	31		Issued Check 108 for $3,400 to Lourdes Yabar for personal expenses.

Prepare journal entries to record the above transactions.