It makes a table in MS Excel to record the following transactions in the general journal using the rules of the double-entry system.

February 2	Heavy equipment was purchased for $35,000.
3	$150 in gas was paid for the heavy equipment.
4	Excavation work was done for $2,000.
6	Building materials were purchased for $3,000.
9	Advertising expenses of $500 were paid.
11	A withdrawal was made for personal use in the amount of $700.
12	Employees paid salary of $5,800.