Assume that for several years Kelly Pitney has operated a part-time consulting business from her home. As of April 1, 2016, Kelly decided to move to rented quarters and to operate the business on a full-time basis. The business will be known as Kelly Consulting. During April, Kelly Consulting entered into the following transactions:

4/1 The following assets were received from Kelly Pitney: cash $13,100; accounts receivable $3,000; supplies $1,400; and office equipment $12,500. There were no liabilities received.

4/1 Paid three months rent on a lease rental contract, $4,800

4/2 Paid in advance the premiums on property and casualty insurance policies, $1,800

4/4 Received cash from clients as an advance payment for services to be provided $5,000

4/5 Purchased additional office equipment on account from Office Station Co $2,000

4/6 Received cash from clients on account $1,800

4/10 Paid cash for a newspaper advertisement $120

4/12 Paid Office Station Co for part of the debt incurred on April 5, $1,200

4/12 Recorded services provided on account for the period April 1 12, $4,200

4/14 Paid part-time receptionist for two weeks salary, $750

4/17 Recorded cash from cash clients for services during the period April 1 16 $6,250

4/18 Paid cash for supplies $800

4/20 Recorded services provided on account for the period April 13 20 $2,100

4/24 Recorded cash from cash clients for services for the period April 17 24 $3,850

4/26 Received cash from clients on account $5,600

4/27 Paid part-time receptionist for two weeks salary $750

4/29 Paid telephone bill for April $130

4/30 Paid electricity bill for April $200

4/30 Recorded cash from cash clients for services for the period April 25 30 $3,050

4/30 Recorded services provided on account for the remainder of April $1,500

4/30 Kelly withdrew $6,000 for personal use

Record the transactions in the General Journal

General Journal

For the month ended April 30, 2016