3. During April Kelly Consulting entered into the following transactions, Prepare journal entries for them. Apr. 1. The following assets were received from Kelly Pitney: cash $13100; accounts receivable, $3,000; supplies, $1,400; and office equipment $12,500. 1. Paid three months' rent on a lease rental contract, $4800; 2. Paid the premiums on property and casualty insurance polices,S1800 4. Received cash from clients as an advance payment for services to be provided and recorded it as unearned fees. $5,000. 5. Purchased additional office equipment on account from Office Station Co. $2,000. 6. Received cash from clients on account, $1,800. 10. Paid cash for a newspaper advertisement, $120. 12. Paid Office Station Co. for part of the debt incurred on April 5, $1,200. 14. Paid part-time receptionist for two weeks' salary, $750. 17. Recorded cash from cash clients for fees earned during the period April 11-16,$6,250. 20. Recorded services provided on account for the period April 13-20, $2,100. 24. Recorded cash from cash clients for fees earned for the period April 17-24,$3,850. 26. Received cash from clients on account, $5,600