3) Prepare journal entries in good form for the following transactions for the GL Company in April. a. The owner invested cash of $14,000 and office equipment valued at $6,500 into the business and received common stock in exchange. b. Supplies were purchased on account for $1,000. c. Payment of $750 was made for one month's rent on the store. d. A client was billed $1,500 for services rendered. e. The company declared and paid a cash dividend of $300. f. A customer paid $5,000 in April for services to be performed in May. g. A refund was requested by a customer and approved by GL. The original revenue entry was made in March using revenue and cash.