Feb 1. Sample invested $55,000 in the business by depositing it into the companys bank account.

Feb 2. Paid $46,000 cash for land.

Feb 3. Purchased medical supplies for $1,800 on account.

Feb 4. Officially opened for business.

Feb 5. During the month, Sample treated patients and earned service revenue of $8,000, receiving cash.

Feb 6. Paid cash expenses: employees salaries, $1,600; office rent, $900;

utilities, $100.

Feb 7. Returned supplies purchased on the 3rd for the cost of those supplies, $700.

Feb 8. Paid $1,100 on account for purchases made on Feb 3.

Requirement:

1. Prepare the journal entries to record the above transactions.