Derek Scoffin owns and operates YH Curling School on evenings and weekends. The company had the following balances in its general ledger at January 31, 2021: Cash $2.420, Accounts Receivable $775, Equipment $12.890, Accounts Payable $1,500, and D. Scottin Capital $14,585. The following events and transactions occurred during February 2021 Feb. 1 Received and paid a $430 advertising bill. 2 Paid the YH Curling Club $1.175 rent for use of the ice for lessons during the first two weeks of February 3 Collected $4,440 cash for February's curling lessons. 4 Collected all of the accounts receivable at January 31 in cash. 6 Paid $1,000 of the accounts payable at January 31. 14 Paid his part-time assistant $330. 15 Paid the YH Curling Club $1.175 rent for use of the ice for lessons during the last two weeks of February 23 Provided $1.545 of coaching services to curlers preparing for a tournament. The curlers will pay him on March 2 26 Paid $205 cash for the telephone bill for February 27 Received $2.940 cash for curling lessons in March 27 Withdrew $555 cash Used the cash to pay his Vaa bill 28 Paid his part-time assistant $330 28 Paid the YH Curling Club $1.175 rent for use of the ice for lessons during the first two weeks of March