JOURNAL ENTRIES Bill Miller opened a bookkeeping service business. Journalize the following transactions that occurred during the month of March of the current year. Use the modified cash basis and a combination journal with special columns for Bookkeeping Fees (credit) and Wages Expense (debit).

Mar. 1 Invested cash in the business, $7,500.

3 Paid March office rent, $500.

5 Purchased office equipment on account from Desk Top Office Equipment, $800.

6 Received cash for services rendered, $400.

8 Paid telephone bill, $48.

10 Paid for a magazine subscription (miscellaneous expense), $25.

11 Purchased office supplies, $200.

14 Received cash for services rendered, $520.

16 Paid for a one-year insurance policy, $200.

18 Paid part-time worker, $400.

21 Received cash for services rendered, $380.

22 Made payment on account for office equipment previously purchased, $100.

24 Paid electricity bill, $56.

27 Withdrew cash for personal use, $200.

29 Paid part-time worker, $400.

30 Received cash for services rendered, $600.