April 1 Purchase office equipment costing $57,000 by issuing a one-year note with a Stated interest rate of 8% per year. The interest and principal will be paid on the maturity date (3/31/2023). 2 Prepaid $ 840 cash for six-month insurance (from 4/1/2022 to 9/30/2022). 9 Received $ 8,200 cash in advance for services to be performed in the future. 15 Purchased $1,700 of office supplies on account. 18 Provided consulting services of $ 15,600 on account. 24 Collected $ 12,000 cash from accounts receivable 30 Accrued unpaid April interest on the note (see the transaction on April 1). 30 Accrued April insurance expense (see April 2). 30 Adjusted for unpaid April salaries of $ 4,500. 30 Counted supplies and determined that $940 of office supplies (purchased on April 15) remain on hand at the end of April. Adjusted for supplies expense.