Apr. 5 Apr. 6 Apr. 7 Shea deposited $45,000 in a new business bank account titled Alan Shea, CPA. The business issued common stock to Shea. Paid $500 cash for letterhead stationery for new office. Purchased office furniture for the office on account, $8,000. Apr. 10 Consulted with tax client and received $2,500 for services rendered. Apr. 11 Paid utilities, $350. Apr. 12 Apr. 18 Finished tax hearings on behalf of a client and submitted a bill for accounting services, $19,000 Paid office rent, $1,100. Apr. 25 Received amount due from client that was billed on April 12 Apr. 27 Paid full amount of accounts payable created on April 7. Apr. 30 Cash dividends of $3,000 were paid to stockholders.