Dewey Cheatham & Howe is a law firm. Among its February transactions were the following:

Date	Transaction
2/7	Provided legal services to Jones Company on account. Deweys lawyers spent 100 hours on the case. The firm bills its clients at $250/hour.
2/16	Purchased office equipment for $32,000. The firm paid $12,000 cash and issued a one year note to the seller for the balance.
2/19	Paid $10,300 owed to Keyhole Enterprises. Bill was for surveillance services provided to the firm during January.
2/21	Received $8,400 from a new client, S. Bagg Corporation, for services to be provided in the future.
2/25	Received $15,700 from a client for whom the firm provided services during January.
2/28	Received $2,800 February utility bill, which will be paid during March.

The firm's ledger includes the following accounts: Cash, Accounts Receivable, Office Equipment, Accounts Payable, Note Payable, Unearned Fees, Fees Earned, Utilities Expense.

Journalize the following transactions in the space below. Skip a line between entries, use correctaccount names and make sure the entries are in the proper form.