Problem - Vines Consulting Service engaged in the following transactions during March 2010, its first month of operations:

March 1 John Vines invested $91,000 of cash to start the business.

March 2 He purchased office supplies on account for $250.

March 4 He paid $32,000 cash for land to be used as a future building site.

March 6 He performed service for customers and received cash, $1,500.

March 9 He paid $175 for the office supplies purchased on March 2nd.

March 17 John performed service for customers on account, $3,100.

March 23 He received $2,700 cash from a customer on account.

March 30 John paid $500 for rent expense.

March 31 He paid the secretary $3,450 for her salary for the month.

Required: Record the preceding transaction in the journal of Vines Consulting Service.