In February, the following transactions were completed by Ahmed Trading Company (LTC) during the month:

1. Paid $5,400 cash for the year office rent.

2. Purchased office furniture and computers for $6,800; paid $800 cash, $1,000 to be paid after 22 days and sign 3 months note payable for the balance.

3. Received $1,350 cash for services that will be performed during the fourth quarter of the year.

4. Payment of accounts payable of $500 cash.

5. Paid $2,700 cash for 2 years insurance.

6. Received cash from customer X $1,350 for previous purchase.

7. Purchased supplies account for $450.

8. Paid salaries cash $2,700.

9. Performed and completed services for $3,200 to customer Y that will be received in 20 days.

Instructions: Journalize the above transactions of Ahmed for the month of February.