Selected transactions for Sophie’s Dog Care are as follows during the month of March.

March 1 Paid monthly rent of $1,200.

3 Performed services for $160 on account.

5 Performed services for cash of $75.

8 Purchased equipment for $600. The company paid cash of $90 and the balance was on account.

12 Received cash from customers billed on March 3.

14 Paid salaries and wages to employees of $525.

22 Paid utilities of $72.

24 Borrowed $1,500 from Grafton State Bank by signing a note.

27 Paid $220 to repair service for plumbing repairs.

28 Paid balance amount owed from equipment purchase on March 8.

30 Paid $1,800 for six months of insurance.

Instructions

Journalize the transactions. (Omit explanations.)