Karen Noonan opened Larkspur, Inc. on February 1, 2017. During February, the following transactions were completed.

Feb. 1		Issued 4,000 shares of Clean Sweep common stock for $13,260. Each share has a $1.50 par.
1		Borrowed $8,000 on a 2-year, 6% note payable.
1		Paid $9,200 to purchase used floor and window cleaning equipment from a company going out of business ($5,120 was for the floor equipment and $4,080 for the window equipment).
1		Paid $220 for February Internet and phone services.
3		Purchased cleaning supplies for $1,000 on account.
4		Hired 4 employees. Each will be paid $490 per 5-day work week (Monday Friday). Employees will begin working Monday, February 9.
5		Obtained insurance coverage for $11,040 per year. Coverage runs from February 1, 2017, through January 31, 2018. Karen paid $2,760 cash for the first quarter of coverage.
5		Discussions with the insurance agent indicated that providing outside window cleaning services would cost too much to insure. Karen sold the window cleaning equipment for $4,030 cash.
16		Billed customers $3,980 for cleaning services performed through February 13, 2017.
17		Received $540 from a customer for 4 weeks of cleaning services to begin February 21, 2017.
18		Paid $310 on amount owed on cleaning supplies.
20		Paid $3 per share to buy 300 shares of Clean Sweep common stock from a shareholder who disagreed with management goals. The shares will be held as treasury shares.
23		Billed customers $4,390 for cleaning services performed through February 20.
24		Paid cash for employees wages for 2 weeks (February 913 and 1620).
25		Collected $2,550 cash from customers billed on February 16.
27		Paid $220 for Internet and phone services for March.
28		Declared and paid a cash dividend of $0.15 per share.

(a) Journalize the February transactions.