Selected transactions for Blue Spruce Company during its first month if business are presented below.

Sept. 1 Invested $10,310 cash in the business.

5 Purchased equipment for $12,000, paying $5,000 in cash and the balance on account.

25 Paid $3,400 cash on balance owed for equipment

30 Withdrew $640 cash for personal use

Post the transactions using the three-column format.

**ALL in red are incorrect.