Post the transactions using the standard account form.

Selected transactions for Carla Vista Company during its first month in business are presented below. Sept. 1 Invested $13,000 cash in the business. Purchased equipment for $14,000 paying $2,200 in cash and the balance on account. 25 Paid $2,700 cash on balance owed for equipment. Withdrew $900 cash for personal use. 5 30 Vista's chart of accounts shows No. 101 Cash, No. 157 Equipment, No. 201 Accounts Payable, No. 301 Owner's Capital, and No. 306 Owner's Drawings. Cash Date No. 101 Balance Explanation Ref Debit Credit 31 31 01 31 No. 157 Balance Debit Credit Equipment Date Explanation Ref 31 Accounts Payable Date Explanation Ref No. 201 Balance Debit Credit 01 01 Owner's Capital Date Explanation Ref No. 301 Balance Debit Credit 31 Owner's Drawings Date Explanation Ref No. 306 Balance Debit Credit J1