Selected transactions for Splish Brothers Company during its first month in business are as follows. Sept. 1 Invested $13,000 cash in the business. 5 Purchased equipment for $13,000 paying $5,400 in cash and the balance on account. 25 Paid $2,500 cash on balance owed for equipment. 30 Withdrew $700 cash for personal use. Brothers'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. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Debit Credit eTextbook and Media List of Accounts st the transactions using the standard account form. (Post the entries into ledger in the order presented in the previo rt.) Cash No. 101 Date Explanation Ref Debit Credit Balance J1 J1 J1 J1 Equipment No. 157 Date Explanation Ref Debit Credit Balance J1 Accounts Payable No. 201 Date Explanation Ref Debit Credit Balance J1 J1 Owner's Capital No. 301 Date Explanation Ref Debit Credit Balance 31 Owner's Drawings Owner's Drawings Date No. 306 Explanation Ref Debit Credit Balance J1