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

Feb. 1 Issued 4,600 shares of Clean Sweep common stock for $13,780. Each share has a $1.50 par.1Borrowed $6,000 on a 2-year, 6% note payable.

1 Paid $9,560 to purchase used floor and window cleaning equipment from a company going out of business ($4,540 was for the floor equipment and $5,020 for the window equipment).

1 Paid $230 for February Internet and phone services.

3 Purchased cleaning supplies for $1,040 on account.

4 Hired 4 employees. Each will be paid $510 per 5-day work week (Monday Friday). Employees will begin working Monday, February 9.

5 Obtained insurance coverage for $8,640 per year. Coverage runs from February 1, 2017, through January 31, 2018. Karen paid $2,160 cash for the first quarter ofcoverage.

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 $4,190 cash.

16 Billed customers $4,130 for cleaning services performed through February 13, 2017.

17 Received $432 from a customer for 4 weeks of cleaning services to begin February 21, 2017.

18 Paid $320 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 $4,560 for cleaning services performed through February 20.

24 Paid cash for employees wages for 2 weeks (February 913 and 1620).

25 Collected $2,650 cash from customers billed on February 16.

27 Paid $230 for Internet and phone services for March.

28 Declared and paid a cash dividend of $0.20 per share.

Journalize the February transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem.)

Date Account Titles and Explanation Debit Credit