The following transactions were completed in the month of March, 20X3.
	Please use the appropriate accounts in the attached Chart of Accounts.
Day
1	Khandan deposited $20,000 in a bank account in the name of the business.
1	Paid the rent for the 3 months, $2,100
1	Khandan invested her personal Hauling equipment, with a fair market value of $1,600 in the business. The equipment has a life expectancy of 5 years.
1	Purchased a used Truck on account from Jean Sales, for $2,160. The life expectancy of the trailer is 3 years.
1	Purchased a used Crane from Earth Equipment for $8,500, paying $4,000 in cash and placing the balance on account; the Crane has life expectancy of 4 years
10	Purchased Liability insurance for one year, $1,800
13	Sold landscaping services on account to Leah Corp., $1,225
13	Purchased supplies for $200, 40% was cash
14	Purchased supplies on account from Parra George, $2,500
15	Sold Landscaping services on account to Gloria Inc, $4,845
17	Received and paid the bill from Tonya Inc. for gas and oil for the equipment, $84
19	Sold landscaping services for cash to Jonathan Company, $2,700
22	Paid on account - Jean Sales, a creditor, $600
24	Received on account from Leah Corp, a customer, $500
28	Sold landscaping services on account to Rayna Corp., $1,626
29	Received and paid the telephone bill, $184
29	Received the utilities bill, $200
30	Paid the salary of the employee, $3,200
31	Khandan withdrew cash for her personal use, $1,300

101	Cash
106	Accounts Receivable
124	Office Supplies
128	Prepaid Insurance
131	Prepaid Rent
153	Trucks
154	Accumulated Depreciation - Trucks
167	Hauling Equipment
168	Accumulated Depreciation - Hauling Equipment
173	Crane
174	Accumulated Depreciation - Crane
201	Accounts Payable
301	Khandan Miller - Capital
302	Khandan Miller - Owner Withdrawals
401	Landscape Services
611	Depreciation Expense - Trucks
612	Depreciation Expense - Hauling Equipment
614	Depreciation Expense - Crane
622	Salary Expense
637	Insurance Expense
640	Rent Expense
650	Office Supplies Expense
671	Gas & Oil Expense
688	Telephone Expense
690	Utility Expense

	Instructions
1	Analyze the transactions and journalize the transactions in the general journal.