Lourdes Yabar opened a computer repair business on May 1, 2019. During the first month of operations, the firm had the following transactions.

May1Lourdes Yabar invested $33,000 cash in the business.2Issued Check 101 for $2,300 to pay the rent for May.3Purchased supplies for $1,600. Paid with Check 102.4Bought equipment for $10,200. Issued Check 103 for $3,200 as a down payment; balance is due in 30 days.6Returned damaged supplies, and received a cash refund of $320.12Performed services for $1,140 on credit.19Issued Check 104 for $370 to pay for a newspaper advertisement.26Issued Check 105 for $470 to pay the monthly electric bill.28Performed services for $840 cash.29Received $520 on account from credit customers.29Issued Check 106 for $270 to pay the monthly telephone bill.31Issued Check 107 for $8,800 to pay a creditor.31Issued Check 108 for $3,700 to Lourdes Yabar for personal expenses.

Prepare journal entries to record the above transactions. Post the transactions into the appropriate Cash general ledger account.