QS 2-9 Preparing journal entries A1 Prepare general journal entries for the following transactions of Green Energy Company. Use the following partial chart of accounts: Cash; Accounts Receivable; Supplies; Accounts Payable; Consulting Revenue; and Utilities Expense. May 1 The company provided $2,000 of sustainability consulting services on credit to a customer. 3 The company purchased $300 of energy-efficient supplies on credit. 9 The company collected $500 cash as partial payment of the May 1 consulting revenue. 20 The company paid $300 cash toward the payable for energy-efficient supplies. 31 The company paid $100 cash for May's renewable energy utilities.