On February 1,2019Kate Dodson began operating a clinic counselling youth called Kate Dodson Counselling Services. Her February transactions are listed below:

Feb.1Kate invested $20,000 cash, office furniture and an office building with a fair market value of $5,000 and $90,000 respectively.

3Provided counseling services to clients on account, $1,000.

6Purchased office supplies on credit, $400.

7Received $2,200 cash for counselling services.

10Kate signed a contract with the province to provide counseling services to local schools for $3,000 per month beginning in March.

15Paidsalaryto assistant $950.

16Received the February telephone bill, $100 due on March 16.

21Received $800 from clients for payment on account.

22Paid $300 for the office supplies purchased on February 6.

28Paidsalaryto assistant $950.

28Paid the February utility bill,$380

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