Sunland, Inc. had the following transactions during the first month of business as a proprietorship. Journalize the transactions.

Mar.1 Invested $30,000cash.

3 Purchased $8,700of equipment for the business with cash.

6Purchased supplies on account for $820(Debit asset account).

15 Paid March rent of $2,500.

28Performed engineering services for clients, for which $1,400was collected in cash and $6,200was billed to the clients.