Jimmy Cook operates Jimmy's Cleaning Service. As the bookkeeper, you have been requested to journalize the following transactions:

201X

Mar. 1 Paid 2 months' rent in advance, $2,000.

6 Purchased cleaning equipment from Ryce's Supply House for $5,000 on account.

12 Purchased cleaning supplies from Lexington's Wholesale for $900 cash.

14 Received $1,600 cash from cleaning fees earned.

20 Jimmy withdrew $100 for personal use.

21 Advertising bill received from Minute News but unpaid, $600.

25 Paid electrical expense, $100.

28 Paid salaries expense, $300.

29 Performed cleaning work for $2,500, but payment will not be received until May.

30 Paid Ryce's Supply House half the amount owed from the March 6 transaction.

The chart of accounts for Jimmy's Cleaning Service is as follows:

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Chart of Accounts Owner's Equity 311 312 Revenue 411 Expenses 511 512 514 Assets Cash Accounts Receivable Prepaid Rent Jimmy Cook, Capital Jimmy Cook, Withdrawals 112 114 116 Cleaning Supplies 120 121 Liabilities 211 Cleaning Fees Earned Cleaning Equipment Office Equipment Advertising Expense Electrical Expense Salaries xpense Accounts Payable