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 $$10,000$ paying $$3,500$ in cash and the balance on account.

$25$ Paid $$1,700$ cash on balance owed for equipment.

$30$ Withdrew $$800$ 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 $0$ for the amounts.$)$