Selected transactions for Whispering Winds Company during its first month in business are as follows. Sept. 1 Invested $13,000 cash in the business. 5 Purchased equipment for $11,000 paying $2,000 in cash and the balance on account. 25 Paid $2,300 cash on balance owed for equipment. 30 Withdrew $800 cash for personal use. Winds'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. Date Account Titles and Explanation Debit Credit