Selected transactions for Splish Brothers 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 $3,300 in cash and the balance on account. 25 Paid \$1,200 cash on balance owed for equipment. 30 Withdrew $900 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.)