April 1 Issued common shares in exchange for cash totalling $18,00. April 3 Purchased office equipment on account for $7,500. April 8 Completed work for a client and received $1,000 cash in full payment. April 15 Paid $2,500 for of the amount owed for the office equipment (from April 3). April 18 Completed work for a client on credit, \$3,500. April 20 Paid salaries of $3,000. April 22 Received $2,500 for the work completed on April 8. April 25 Paid one year insurance policy that covers the next 12 months, $2,000. April 27 Purchased supplies on account, $500 April 30 Received $2,500 from a customer for work to be performed in June. Required: 1. Prepare journal entries for the April 2021 transactions. 2. Using T-accounts, calculate ending balances and prepare the April 30, 2021 trial balance