Emily Valley is a licensed dentist. During the first month of the operation of her business, the following events and transactions occurred.
April 1 Invested $20,000 cash in her business.
1 Hired an administrative assistant at a salary of $700 per week payable monthly.
2 Paid offi ce rent for the month $1,100.
3 Purchased dental supplies on account from Dazzle Company $4,000.
10 Performed dental services and billed insurance companies $5,100.

11 Received $1,000 cash from Leah Mataruka for a dental implant.
20 Received $2,100 cash for services performed from Michael Santos.
29 Paid administrative assistant for the month $2,800.
30 Paid $2,400 to Dazzle for accounts payable due.
Emily uses the following chart of accounts: Cash, Accounts Receivable, Supplies, Accounts Payable, Owner’s Capital, Service Revenue, Salaries and Wages Expense, and Rent Expense.

Instructions
Prepare a transaction analysis using T-accounts.