Apr. 27. Paid part-time receptionist for two weeks' salary, $750. 29. Paid telephone bill for April, $130. 30 Paid electricity bill for April, \$200. 30 Recorded cash from cash clients for fees earned for the period April 25-30, \$3,050. 30 Recorded services provided on account for the remainder of April, $1,500. 30 Kelly withdrew $6,000 for personal use. Apr. 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. 12. Recorded services provided on account for the period April 1-12, $4,200. 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. 18. Paid cash for supplies, $800. 20. Recorded services provided on account for the period April 1320,$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. During April Kelly Consulting entered into the following transactions : Apr. 1. The following assets were received from Kelly Pitney: cash $13100; accounts receivable, $3,000; supplies, $1,400; and office equipment $12,500. There were no liabilities received. 1. Paid three months' rent on a lease rental contract, $4800; 2. Paid the premiums on property and casualty insurance polices, $1800 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