Rowland & Sons Air Transport Service, Inc. has been in operation for three years. The following transactions occurred in February:
- Feb. 1: Paid $410 for rent of hangar space in February.
- Feb. 4: Received customer payment of $1,740 to ship several items to Philadelphia next month.
- Feb. 7: Flew cargo from Denver to Dallas; the customer paid in full ($1,230 cash).
- Feb. 10: Paid pilots $3,000 in wages for flying in February.
- Feb. 14: Paid $128 for an advertisement run in the local paper on February 14.
- Feb. 18 Flew cargo for two customers from Dallas to Albuquerque for $2,820; one customer paid $660 cash and the other asked to be billed $2,160.
- Feb. 25 Purchased on account $1,510 in supplies for future use on the planes.

Required:
1. Prepare accrual basis journal entries for each transaction.