selected transactions for Dianne Burke Company during its first month in business are presented below. Sept. 1 Invested $10,000 cash in the business. 5 25 Purchased equipment for $14,000 paying $4,200 in cash and the balance on account. Paid $1,300 cash on balance owed for equipment personal use. Burke's chart of accounts shows: No. 101 Cash, No. 157 Equipment, No. 201 Accounts Payable, No. 301 owner's Capital, and No. 306 owner's Drawings. Journalize the transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the or presented in the problem. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) Account Titles and Explanation