January 1: The owners hire Lisa Marton to manage the store, paying her a salary of $2,800 a month. Lisa is paid on the 1st of every month, starting on February 1 (which would represent her January pay). They have one other employee who they pay $2,000 a month, also on the 1^st of the following month.

January 14: Paid utilities for 4^th quarter of 2017, $875.

February 1: Installed new light fixtures and display cases in the leased store. CWB paid $1,700 for the fixtures, $200 for shipping to the store, and $700 to an electrician to install. The landlord gave CWB permission to remove and dispose of the old fixtures. CWB sold the old fixtures for $180. CWB anticipates being in the store for at least 4 years. CWB cannot take the light fixtures with them if they relocate as they will revert to the lessor.

CWB can take the display cases, which cost $5,400, if they move.

Both the display cases and light-fixtures have a six-year useful life.

March 1: CWB invests in a $2,000 3-month treasury bill paying interest of 2.0%

March 12: One of the standard bikes sold was returned by the customer. The bike sold for $225. CWB paid $80 for it. CWB provided a full refund. CWBs policy is to provide a customer with a full refund within 30 day of purchase as long as the bike is returned in good condition. While the bike is in good working condition, CWB does not anticipate being able to sell the bike as new rather it anticipates marking it down and selling it for $150.

March 24: A customer puts down a deposit of $300 on a high-end racing bike that sells for $2,850. CWB ordered the bike from the manufacturer. The manufacturer promises CWB will have the bike at the store on April 3.

Here is other information on other activity and recurring transactions that occurred during the period.

-CWB rents its premises for $1,500 per month, with rent due on the 15^st of the prior month.

-CWB has a business insurance policy, which it purchased for $5,280 on May 1, 2017. The policy runs till April 30, 2018.

CWB has a $15,000 loan outstanding at an interest rate of 12% a year, with annual interest due on January 1. The loan matures on January 1, 2021.

Please provide all the journal entries!