James Evans is the president of ServicePro, Inc., a company that provides temporary employees for not-for-profit companies. ServicePro has been operating for five years; its revenues are increasing with each passing year. You have been hired to help James analyze the following transactions for the first two weeks of April:
a. Billed the local United Way office $23,500 for temporary services provided.
b. Paid $3,005 for supplies purchased and recorded on account last period.
c. Placed an advertisement in the local paper for $1,400 cash.
d. Purchased a new computer for the office costing $3,800 cash.
e. Purchased office supplies for $2,600 on account.
f. Paid employee wages of $11,900. Of this amount, $3,800 had been earned and recorded in the Wages Payable account in the prior period.
g. Issued 3,000 additional shares of capital stock for cash at $40 per share in anticipation of building a new office.
h. Received $8,000 on account from the local United Way office from the services provided in (a).
i. Billed Family & Children's Service $14,500 for services rendered.
j. Purchased land as the site of a future office for $10,000. Paid $3,000 cash down and signed a note payable for the balance.
k. Received the April telephone bill for $1,950 to be paid next month.

Required:
For each of the transactions, prepare journal entries. Be sure to categorize each account as an asset (A), liability (L), stockholders' equity (SE), revenue (R), or expense (E).