Exercise 3-7 a-e (Part Level Submission) Selected transactions for the Blossom Corporation during its first month of operations are presented below: Sept. 1 Issued common shares for $18,500 cash. 2 Performed $8,200 of services on account for a customer. 4 Purchased equipment for $11,200, paying $5,400 in cash and borrowing the balance from the bank. 10 Purchased $460 of supplies on account. 25 Received $4,900 cash in advance for architectural services to be provided next month. 30 Paid $276 on account in partial payment of amount owing for supplies. (See September 10 transaction.) 30 Collected $4,700 on account owing from customer (see September 2 transaction). (d) Journalize the transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit Sept. 1 (To record partial payment of amount owing for supplies) (To record collection)