In the month of March, Peter Wells consulting entered the following transactions:

2nd- Bought a new building for $135000

3rd- Paid February utility bill of $860

11th- Issued shares to investors in return for $5000

13th- Hired a new assistant for an annual salary of $85000

19th- Received a payment in the amount of $750 for service billed in february

31st- Paid dividends of $1000

Prepare all necessary journal entries for march (omiting explanations)