One Wiser Corp. had the following transactions during the first month of business.
| August 2 | Invested $12,600 cash and $2,430 of equipment in the business in exchange for common shares. | |
| 7 | Purchased supplies on account for $660. (Debit asset account.) | |
| 12 | Performed services for clients, collecting $1,300 in cash and billing the clients $650 for the remainder. | |
| 15 | Paid August rent, $700. | |
| 19 | Counted supplies and determined that only $220 of the supplies purchased on August 7 were still on hand.
What are the journal enteries for each transaction |