Selected transactions for Sophie’s Dog Care are as follows during the month of March:

Mar. 1 Paid the monthly rent of $1,200.

3 Performed dog grooming services for $160 on account.

5 Performed dog grooming services for cash of $75.

8 Purchased equipment for $300. The company paid cash of $100 and the balance was on account.

12 Received cash from the customers billed on March 3.

14 Paid salaries to employees of $525.

22 Paid utilities of $172.

26 Paid $220 for plumbing repairs.

28 Paid the balance of the amount owed from the equipment purchase on March 8.

30 Paid $1,800 for six months of insurance in advance.

Instructions

Journalize the transactions.