M. Williams has the following transactions during February of the current year. Journalize the transactions. (You may omit explanations.)
Feb. 2 Begins a business as a tennis coach with a cash investment of $5,000.
3 Purchases supplies (tennis balls and baskets), $700 cash.
20 Provides coaching lessons to H. Harrison; bills H. Harrison $500 for services performed.
27 Pays utilities (cell phone bill) $300.