Abe Factor opened a new accounting practice called X$-$Factor Accounting and completed these activities during March $2023$:

March $1$ Invested $$47,000$ in cash and office equipment that had a fair value of $$11,700.$

$1$ Prepaid $$8,550$ cash for three months$$ rent for an office.

$3$ Made credit purchases of used office equipment for $$5,700$ and office supplies for $$1,170.$

$5$ Completed work for a client and immediately received $$5,900$ cash.

$9$ Completed a $$3,700$ project for a client, who will pay within $30$ days.

$11$ Paid the account payable created on March $3.$

$15$ Paid $$2,700$ cash for the annual premium on an insurance policy.

$20$ Received $$1,350$ as partial payment for the work completed on March $9.$

$22$ Placed an order with a supplier for $$4,500$ of supplies to be delivered April $7.$ They must be paid for within $15$ days of being received.

$23$ Completed work for another client for $$2,700$ on credit.

$27$ Abe Factor withdrew $$3,300$ cash from the business to pay some personal expenses.

$30$ Purchased $$620$ of additional office supplies on credit.

$31$ Paid $$830$ for the month$$s utility bill.

Required:

Prepare journal entries to record the transactions. $($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.$)$