Record the following transactions in the general journal using the rules of the double entry system.

Feb        2	Heavy equipment was purchased for $55,000 for Luis Santos' Quick Cleaning company.
3	$150 in gasoline was paid for the heavy equipment.
4	Excavation work was charged for $2,000.
6	Construction materials were purchased for $3,000.
9	Advertising expenses were paid for $500.
11	A withdrawal for personal use was made in the amount of $700.
12	Salaries of $5,800 were paid to employees.