Alpine Stables Inc. was established on April $1,2023.$ The company provides stables, care for animals, and grounds for riding and showing horses. You have been hired as the new assistant controller. The following transactions for April $2023$ are provided for your review:

a$.$ Received contributions from five investors of $$60,000$ in cash $$12,000$ each$),$ a barn valued at $$100,000,$ and land valued at $$90,000.$ Each investor received $3,000$ shares.

b$.$ Built a small barn for $$62,000.$ The company paid half the amount in cash on April $1,2023,$ and signed a three$-$year note payable for the balance.

c$.$ Provided animal care services to customers, all on credit, for $$35,260.$

d$.$ Rented stables to customers who cared for their own animals, and received cash payment of $$13,200.$

e$.$ Received from a customer $$2,400$ to board her horse in April, May, and June $($record as deferred revenue$).$

$f.$ Purchased hay and feed supplies on account for $$3,180$ to be used in the summer.

g$.$ Paid $$1,240$ in cash for water utilities expense incurred in the month.

h$.$ Paid $$2,700$ on accounts payable for previous purchases.

i$.$ Received $$10,000$ from customers on accounts receivable.

$j.$ Paid $$6,000$ in wages to employees who worked during the month.

k$.$ Purchased a one$-$year insurance policy for $$3,600$ at the end of the month.

l$.$ Received an electric utility bill for $$1,800$ for usage in April; the bill will be paid in May.

mi$.$ Paid $$500$ cash dividend to each of the investors at the end of the month.