Below are the transactions for Ute Sewing Shop for March, the first month of operations.

Record each of the transactions listed above in the 'General Journal' tab (these are shown as items 1 - 10). Review the 'General Ledger' and the 'Trial Balance' tabs to see the effect of the transactions on the account balances.

March		1		Issue common stock in exchange for cash of $2,900.
March		3		Purchase sewing equipment by signing a note with the local bank, $2,600.
March		5		Pay rent of $590 for March.
March		7		Martha, a customer, places an order for alterations to several dresses. Ute estimates that the alterations will cost Martha $790. Martha is not required to pay for the alterations until the work is complete.
March		12		Purchase sewing supplies for $129 on account. This material will be used to provide services to customers.
March		15		Ute delivers altered dresses to Martha and receives $790.
March		19		Ute agrees to alter 10 business suits for Bob, who has lost a significant amount of weight recently. Ute receives $690 from Bob and promises the suits to be completed by March 25.
March		25		Ute delivers 10 altered business suits to Bob.
March		30		Pay utilities of $94 for the current period.
March		31		Pay dividends of $145 to stockholders.