Rochester Construction begins operations in March and has the following transactions. March 1 Issue common stock for $16,500. March 5 Obtain $8,100 loan from the bank by signing a note. March 10 Purchase construction equipment for $20,500 cash. March 15 Purchase advertising for the current month for $1,100 cash. March 22 Provide construction services for $17,100 on account. March 27 Receive $12,100 cash on account from March 22 services. March 28 Pay salaries for the current month of $5,100. Required: Record each transaction. Rochester uses the following accounts: Cash, Accounts Receivable, Equipment, Notes Payable, Common Stock, Service Revenue, Advertising Expense, and Salaries Expense. (If no entry is required for a transaction/event, select "No Jour