Bearcat Construction begins operations in March and has the following transactions.

Bearcat Construction begins operations in March and has the following transactions.

March   1	Issue common stock for $18,000.
March   5	Obtain $8,400 loan from the bank by signing a note.
March 10	Purchase construction equipment for $22,000 cash.
March 15	Purchase advertising for the current month for $1,100 cash.
March 22	Provide construction services for $17,400 on account.
March 27	Receive $12,400 cash on account from March 22 services.
March 28	Pay salaries for the current month of $5,400.

Required:

Record each transaction. Bearcat uses the following accounts: Cash, Accounts Receivable, Equipment, Notes Payable, Common Stock, Service Revenue, Advertising Expense, and Salaries Expense. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)