Bal Cash Accounts Payable Service Revenue 26,200 1,500 Bal. 14,000 Bal. More info Apr. 2 Utilities Payable Borrowed $56,000 from the bank and signed a note payable in the name of the business. Apr. 4 Paid cash of $36,000 to acquire land. 0 Bal. Salaries Expense Apr. 9 Performed services for a customer and received cash of $4,000. Bal 700 Apr. 13 Purchased office supplies on account, $400. Accounts Receivable Apr. 15 Performed services for a customer on account, $3,000. Bal. 5,200 Apr. 18 Paid $600 on account. Unearned Revenue Apr. 21 0 Bal. Rent Expense Paid the following cash expenses: salaries, $1,800; rent, $2,000; and interest, $100. Bal 1,700 Apr. 25 Received $2,200 from a customer on account. Office Supplies Apr. 27 Received a $100 utility bill that will be paid next month. Bal. 0 Apr. 29 Notes Payable Apr. 30 Received $2,100 for services to be performed next month. Houghton withdrew cash of $2,500. 0 Bal. Interest Expense Bal. Land Bal. 0 Bal. Houghton, Capital 18,800 Bal. Utilities Expense Bal. 500 Houghton, Withdrawals Print Done - X