Prepare general journal entries for the following transactions of Green Energy Company. Use the following (partial) chart of accounts: Cash; Accounts Receivable; Supplies; Accounts Payable; Consulting Revenue; and Utilities Expense.

May 1 The company billed a customer $2,000 in consulting revenue for sustainable proposals.

3 The company purchased $300 of energy-efficient supplies on credit.

9 The company collected $500 cash as partial payment of the May 1 consulting revenue.

20 The company paid $300 cash toward the payable for energy-efficient supplies.

31 The company paid $100 cash for May’s renewable energy utilities.