Exercise 2-08

Selected transactions for Pina Coladas Dog Care are as follows during the month of March.

March 1		Paid monthly rent of $1,220.
3		Performed services for $140 on account.
5		Performed services for cash of $75.
8		Purchased equipment for $610. The company paid cash of $80 and the balance was on account.
12		Received cash from customers billed on March 3.
14		Paid salaries and wages to employees of $535.
22		Paid utilities of $74.
24		Borrowed $1,530 from Grafton State Bank by signing a note.
27		Paid $220 to repair service for plumbing repairs.
28		Paid balance amount owed from equipment purchase on March 8.
30		Paid $1,980 for six months of insurance.

Journalize the transactions. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)