Selected transactions for Blue Spruce Company during its first month in 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. Spruce's chart of accounts shows No. 101 Cash, No. 157 Equipment, No. 201 Accounts Payable, No. 301 Owner's Cap Owner's Drawings. Journalize the transactions. (Credit account titles are automatically indented when amount is entered. Do not indent man journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter amounts.) Date Account Titles and Explanation