R & D Co. has the following accounts in its ledger: Cash; Accounts Receivable; Supplies; Equipment; Accounts Payable; R & D, Capital; R & D, Withdrawals; Fees Earned; Rent Expense; Advertising Expense, Telephone Expense; Miscellaneous Expense. Journalize the following selected transactions for March 2022 in a general journal. Journal entry explanations may be omitted.

2022
Mar.
1 Received an investment from the owners of R & D, $10,000.
1 Paid rent for the month of March, $1,500.
3 Purchased equipment on account, $6,150.
5 R & D paid cash for the owner’s home utility bill, $400.
6 Paid cash for supplies, $450.
7 Paid telephone bill for the month, $90.
10 Fees earned and billed to customers, $13,400.
15 Provided a quote to a customer for services totaling $550.
17 Received cash from customers for payment of account, $2,500.
19 Paid portion of invoice from purchase dated March 3, $3,000.
22 Paid cash for miscellaneous items, $150.
25 Paid advertising expense, $900.
30 Owner withdrew cash for personal use, $1,000.