Sclected transactions for Roberta Ciarra Company during its finst month in business a cnled below.

Invested $$10,000$ cash in the busincss

$5$ Purchased cquipment for S$12\mathrm{.}000$ paying S$4,000$ in cash and the balancc on account Paid $$3,000$ cash on balance owed for equipment.

Withdrew $$700$ cash for personal use.

ra'scharl of accounts shows: No$.101$ Cach. No $157$ Equipment. No $201$ Accuunls Payahlo $3)|$ Ouncr's $(\text{'}$apital$,$ and Vo$,3$kh $($Owher$\text{'}$s Drawines

tructions

Pust the tranyations wing the sandart awount form.