Lourdes Yabar opened a computer repair business on May 1, 2016. During the first month of operations, the firm had the following transactions. May 1 Lourdes Yabar invested $30,000 cash in the business. 2 Issued Check 101 for $2,000 to pay the rent for May. 3 Purchased supplies for $1,450. Paid with Check 102. 4 Bought equipment for $9,900. Issued Check 103 for $2,900 as a down payment; balance is due in 30 days. 6 Returned damaged supplies, and received a cash refund of $290. 12 Performed services for $1,080 on credit. 19 Issued Check 104 for $340 to pay for a newspaper advertisement. 26 Issued Check 105 for $440 to pay the monthly electric bill. 28 Performed services for $780 cash. 29 Received $490 on account from credit customers. 29 Issued Check 106 for $240 to pay the monthly telephone bill. 31 Issued Check 107 for $8,350 to pay a creditor. 31 Issued Check 108 for $3,400 to Lourdes Yabar for personal expenses. Prepare journal entries to record the above transactions.