E2-18A. (Learning Objectives 2, 3: Understanding how accounting works; journalizing transactions) Harris Tree Cellular, Inc., completed the following transactions during April 20X6, its first month of operations:

Requirement 1. Record the transactions in the journal of Harris Tree Cellular, Inc. Key transactions by date and include an explanation for each entry.

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Apr 1 2 4 6 9 17 23 30 Received $18,200 and issued ordinary shares. Purchased $200 of office supplies on account. Paid $15,200 cash for land to use as a building site. Performed service for customers and received cash of $3,300. Paid $100 on accounts payable. Performed service for ShipEx on account totaling $2,100. Collected $1,000 from ShipEx on account. Paid the following expenses: salary, $1,200; rent, $600.