Dave Shurek started Hindsight Electric in February 2020. Hindsight completed the following transactions during February of the current year:

Feb. 1	Began a Hindsight Electric company by investing $7,000 in cash and
	computer equipment having a $5,000 fair value.
Feb. 2	Purchased electrical tools for $1,100 on account.
Feb. 4	Completed hot tub electrical work for $1,900 on account.
Feb. 8	Completed electrical panel upgrade for $500 cash.
Feb. 10	Paid for the items purchased on credit on February 2.
Feb. 14	Paid $1,600 for the annual rent.
Feb. 18	Received $900 for the work completed on February 4.
Feb. 27	D. Shurek withdrew $200 cash from the practice to pay personal expenses.
Feb. 28	Paid the February utility bills, $100.

Prepare general journal entries to record the transactions. Include a brief description for each entry.