Record the journal entries for the series of transactions below. Blank Journal Transactions Templ Use the following accounts Chart of Accounts 100 Bank 110 A/R 115 A/R - Membership Dues 120 Office Supplies 130 Equipment 140 Land 150 Building 160 Training Equipment 200 A/P 210 A/P - Equipment Unlimited 220 A/P - Central Supply Co. 230 Bank Loan 240 Mortgage Payable 250 R. Miller Capital August 2020 Aug 2 Received $500 cash as payments on membership dues owing Aug 5 Purchased $25 worth of office supplies from Central Supply Co. with 30 days to pay. Aug 5 Paid $705 now due to Equipment Unlimited for goods previously purchased but not paid for. Aug 7 Purchased 3 new tennis racquets for $545 each ($1 635). A cash down payment of $535 was made. The remaining amount ($1 100) is to be paid at a later date? Aug 7 The owner invested an additional $5 000 in the business B A D E F 17 18 Particulars P.R. Debit Credit Date Year Date 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 AS