Selected transactions for Blue Spruce Company during its first month in business are as follows. Sept. 1 Invested $10,000 cash in the business. 5 Purchased equipment for $14,000 paying $4,300 in cash and the balance on account 25 Paid $1,500 cash on balance owed for equipment. 30 Withdrew $600 cash for personal use. Spruce's chart of accounts shows Na.101 Cash, No. 157 Equipment. No. 201 Accounts Payable. No. 301 Owner's Capital, and No. 306 Owner's Drawings. Post the transactions using the standard account form. (Post the entries into fedger in the order presented in the previous part) Cash No101 Date Explanation Ref Debit Credit Balance. 31 J1 J1 31 Equipment Ho. 1.57 Accounts Payable. No. 201 Date Explanation Ref Owner's Capiltal No. 301