Feb. 1		Issued 5,500 shares of Skysong Cleaning Services common stock for $14,300. Each share has a $1.50 par.
1		Borrowed $8,800 on a 2-year, 6% note payable.
1		Paid $9,920 to purchase used floor and window cleaning equipment from a company going out of business ($5,300 was for the floor equipment and $4,620 for the window equipment).
1		Paid $240 for February Internet and phone services.
3		Purchased cleaning supplies for $1,080 on account.
4		Hired 4 employees. Each will be paid $530 per 5-day work week (Monday Friday). Employees will begin working Monday, February 9.
5		Obtained insurance coverage for $10,820 per year. Coverage runs from February 1, 2022, through January 31, 2023. Karen paid $2,705 cash for the first quarter of coverage.
5		Discussions with the insurance agent indicated that providing outside window cleaning services would cost too much to insure. Karen sold the window cleaning equipment for $4,350 cash.
16		Billed customers $4,290 for cleaning services performed through February 13, 2022.
17		Received $612 from a customer for 4 weeks of cleaning services to begin February 21, 2022. (By paying in advance, this customer received 10% off the normal weekly fee of $170.)
18		Paid $330 on amount owed on cleaning supplies.
20		Paid $3 per share to buy 330 shares of Skysong Cleaning Services common stock from a shareholder who disagreed with management goals. The shares will be held as treasury shares.
23		Billed customers $4,730 for cleaning services performed through February 20.
24		Paid cash for employees wages for 2 weeks (February 913 and 1620).
25		Collected $2,750 cash from customers billed on February 16.
27		Paid $240 for Internet and phone services for March.
28		Declared and paid a cash dividend of $0.25 per share

Journalize the February transactions.