Sun Devil Hair Design has the following transactions during the month of February.
February 2 Provide services to customers on account, $4,500.
February 7 Receivable cash from customers on account, $4,200.
February 14 Issue common stock in exchange for cash, $10,000.
February 15 Pay employee salaries for the current month of $2,750.
February 25 Pay repairs and maintenance expenses, $2,200.
February 28 Purchase equipment with cash, $5,200.

Required:
Record each transaction. Sun Devil uses the following accounts: Cash, Accounts Receivable, Equipment, Common Stock, Service Revenue, Repairs and Maintenance Expense, and Salaries Expense.