Following is a list of transactions entered into during the first month of operations of Gardener Corporation, a new landscape service. Prepare in journal form the entry to record each transaction.

April 1: Articles of incorporation are fi led with the state, and 100,000 shares of common stock are issued for $100,000 in cash.

April 4: A six-month promissory note is signed at the bank. Interest at 9% per annum will be repaid in six months along with the principal amount of the loan of $50,000.

April 8: Land and a storage shed are acquired for a lump sum of $80,000. On the basis of an appraisal, 25% of the value is assigned to the land and the remainder to the building.

April 10: Mowing equipment is purchased from a supplier at a total cost of $25,000. A down payment of $10,000 is made, with the remainder due by the end of the month.

April 18: Customers are billed for services provided during the first half of the month. The total amount billed of $5,500 is due within ten days.

April 27: The remaining balance due on the mowing equipment is paid to the supplier.

April 28: The total amount of $5,500 due from customers is received.

April 30: Customers are billed for services provided during the second half of the month. The total amount billed is $9,850.

April 30: Salaries and wages of $4,650 for the month of April are paid.