Rowland & Sons Air Transport Service Ltd. has been in operation for three years. The following transactions occurred in February 2017:

Feb.	1		Paid $270 for rent of hangar space in February.
Feb.	4		Received customer payment of $870 to ship several items to Victoria next month.
Feb.	7		Flew cargo from Winnipeg to Regina; the customer paid in full ($970 cash).
Feb.	10		Paid pilot $1,900 in wages for flying in February.
Feb.	14		Paid $170 for an advertisement run in the local paper on February 14.
Feb.	18		Flew cargo for two customers from Edmonton to Lake Louise for $2,750; one customer paid $850 cash and the other asked to be billed $1,900.
Feb.	25		Purchased on account $1,420 in spare parts for the planes.

Required:

1-a. Prepare journal entries for each transaction.