Brett Favre Repair Shop had the following transactions during the first month of business. Journalize the transactions.

a) Aug. 2 Invested $12,000 cash and $2,500 of equipment in the business.
b) 7 Purchased supplies on account for $400. (Debit asset account.)
c) 12 Performed services for clients, for which $1,300 was collected in cash and $670 was billed to the clients.
d) 15 Paid August rent $600.
e) 19 Counted supplies and determined that only $270 of the supplies purchased on August 7 are still on hand.