John Smith Optical Dispensary completed the following transactions during the latter part of March:

Mar. $15$

Purchased office supplies on account, $$3,000$

Mar. $28$

Paid $$700$ on account.

Requirement $1.$ Journalize the transactions of John Smith Optical Dispensary. Include an explanation with each journal

Mar. $15$: Purchased office supplies on account, $$3,000.$