please complete the general journal. thank you

#21 Feb 20: Provided 140 hours of tutoring services to students. The hourly charge was $36. All fees were billed to the customer's

accounts.

#22 Feb 21: Collected $15,800 on customer accounts.

#23 Feb 21: During the third week of February the company reported book and gift sales as follows:

Books: Cost: $5,920 Gifts: Cost: $662

Sales Price: $9,086 Sales Price: $904

The company collected 40% of total sales in cash, the remainder of the sales were made on credit.

#24 Feb 21: During the third week of February the company reported concession sales as follows:

Concessions: Cost: $1,130

Sales Price: $2,900

All concession sales were cash sales.

#25 Feb 22: The owners of the Bookstore contributed $42,000 into the company in exchange for common stock.

#26 Feb 23: Purchased $230 of supplies on account.

#27 Feb 25: Received a utility bill for $3,100. The bill is due on March 8, 2019.

#28 Feb 26: A gift certificate valued at $36 was redeemed for one hour of tutoring services.

#29 Feb 28: During the last week of February the company reported book and gift sales as follows:

Books: Cost: $2,920 Gifts: Cost: $619

Sales Price: $5,255 Sales Price: $1,115

The company collected 20% of total sales in cash, the remainder of the sales were made on credit

#30 Feb 28: During the last week of February the company reported concession sales as follows:

Concessions: Cost: $ 903

Sales Price: $1,895

All concession sales were cash sales.

#31 Feb 28: The company purchased furniture and fixtures totaling $16,000. The company paid 25% down and financed the

Balance with a 3% 2-year note.

#32 Feb 28: Tutoring fees for the remainder of the month totaled $6,020. One half of this balance was paid in cash, the balance was

charged to customer's accounts.

#33 Feb 28: Paid $26,450 on accounts payable.

#34 Feb 28: The Bookstore declared and paid dividends totaling $1,500 to its shareholders.