Selected transactions forBlue SpruceCompany during its first month in business are presented below.

Sept. 1 Invested $10,000cash in the business.

5 Purchased equipment for $13,000paying $5,300in cash and the balance on account.

25 Paid $2,600cash on balance owed for equipment.

30 Withdrew $600cash for personal use.

Spruce'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 order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Date Account Titles and Explanation Debit Credit

1.

2.

3.

4.

5.

6.

7.

8.

9.