9 Performed consulting service for a client on account, $2,400. 12 Paid utility expense, $200. 18 Performed service for a client and received cash of $700. 22 Received $3,000 in advance for client service to be performed evenly over the next 30 days. 22 Hired a secretary to be paid $4,500 on the 20th day of each month. The secretary begins work immediately. 26 Paid $300 on account. 28 Collected $700 on account. 30 The owner withdrew $1,750 for personal use. 31 Paid monthly office rent, $1,250