2. Alegria Corp. started business on February 2019. Transaction during its first month of operations are as follow: Feb. 2 Jose and Ana Prez invest $5,000 cash on their new business in exchange for common stock. Feb 8 Office furniture and equipment is purchased for $1,500 cash. Feb 9 Received $600 cash for services provided to customers. Feb. 12 Purchased S900 supplies on account. Feb. 15 Provided additional services for $800 on account. Feb. 16 Paid salaries to employees $250. Feb. 20 Received $500 cash for additional services provided to customers Feb. 22 Collected partial amount of S400 from previous transaction (see Feb. 15). Feb. 25 Paid communication and intemet utilities $100 Feb. 26 Made partial payment S450 on the Feb. 12 account. Feb. 27 Received $300 cash for additional services provided to customers. Feb. 28 Paid salaries to employees $250. For purpose of this exercise, please consider the following accounts: 101. Cash; 105. Accounts Receivable; 110. Supplies: 120. Equipment; 201. Accounts Payable; 301. Common Stock: 401. Service Revenue; 505. Salaries Expense; 507. Utilities Expense; 510. Supplies Expense. Required: Journalize the February transactions. BONUS: Consider that on Feb. 28 one third of the supplies obtained on Feb. 12 have been consumed. Please make the appropriate adjusting entry