Answer:
The journal entry for each transaction is given below.
Pay $700 for radio advertising for February.
Debit Advertising Expense $ 700
Credit Cash              $ 700
Purchase beauty supplies of $1,300 on account.
Debit Supplies          $ 1,300
Credit Accounts Payable $ 1,300
Provide beauty services of $2,900 to customers and receive cash.
Debit Service Revenue $ 2,900
Credit Cash           $ 2,900
Pay employee salaries for the current month of $900.
Debit Salaries Expense  $ 900
Credit Cash            $ 900
Provide beauty services of $1,000 to customers on account.
Debit Accounts Receivable  $ 1,000
Credit Service Revenue     $ 1,000
Pay utility bill for the current month of $300.
Debit Service Revenue  $ 300
Credit Cash            $ 300
