Apr. 1 Cash 18000 Owner's Capital 18000 (Owner's investment of cash in business) Apr. 1 (Hired a secretary-receptionist) Apr. 2Rent Expense 1200 Cash 1200 (Paid monthly office rent) Apr. 3Supplies 3300 3300 Accounts Payable (Purchased supplies on account from Dazzle Company Apr. 10 Accounts Receivable 5200 5200 Service Revenue (Billed clients for services performed) Apr. 11Cash 1400 Unearned Service Revenue 1400 (Received cash for future service) Apr. 20 Cash 1600 Service Revenue 1600 (Received cash for services performed) Apr. 30 Salaries and Wages Expense 2400 Cash 2400 (Paid monthly salary) Apr. 30 Accounts Payable 2180 2180 Cash