Atlas Advertising showed the following selected transactions for the month ended March 31, 2023:

Mar. 1 Purchased a new portable building, paying cash of $75,000 and signing a five-year note payable for the balance of $300,000.
1 Purchased six months of insurance to begin March 1; paid $5,700.
2 Made a hotel reservation by phone regarding a business meeting to be held on March 28. The full payment of $240 will be required upon arrival at the hotel.
4 Purchased cleaning supplies on account; $450.
15 Paid for the March 4 purchase.
19 Performed advertising work for a client today on account; $35,000.
20 Collected cash of $8,000 from a customer. The advertising work will be done in April.
28 Registered at the hotel booked on March 2 and paid the bill. Attended the out-of-town business meeting and returned to the office the next day.
29 Provided advertising services to the local botanical garden society; collected $5,000.
30 Paid month-end salaries of $25,600.
30 Received the March telephone bill today; $1,300. It will be paid April 14.
30 Collected half of the amount owed by the customer of March 19.

Required
Prepare journal entries for each of the above transactions.