Selected transactions for Pina Colada's Dog Care are as follows during the month of March. March 1 Paid monthly rent of $1,220. 3 Performed services for $140 on account. 5 Performed services for cash of $75. 8 Purchased equipment for $610. The company paid cash of $80 and the balance was on account. 12 Received cash from customers billed on March 3. 14 Paid salaries and wages to employees of $535. 22 Paid utilities of $74. 24 Borrowed $1,530 from Grafton State Bank by signing a note. 27 Paid $220 to repair service for plumbing repairs. 28 Paid balance amount owed from equipment purchase on March 8. 30 Paid $1,980 for six months of insurance. Journalize the transactions. (List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)