Barbara and her sisters opened Accounting and Consulting Pty Ltd on $1$ April $2023.$ During the

first month of operations, the following transactions occurred

April $01$ The business issued shares, and shareholders invested $$500,000$ cash.

$02$ Paid $$12,000$ for an Insurance policy covering $12$ months.

$02$ Hired an assistant accountant with a salary of $$60,000$ annually.

$03$ Purchased equipment for $$90,000$ paying $$40,000$ in cash and the balance on the account.

$04$ Received $$25,000$ from the customer for the services to be completed in June.

$10$ Received an invoice from The Age for advertising the opening of the business, $$3000.$

$15$ Performed services worth $$100,000$ and customers paid immediately.

$17$ Purchased supplies worth $$5,000$ to be consumed in the same month and agreed to pay

suppliers in $30$ days.

$18$ Performed services worth $$10,000$ and customers agreed to pay in $45$ days.

$19$ Received $$35,000$ from customers for services performed in July and August.

$18$ Performed services worth $$50,000$ and customers paid immediately.

$28$ Received $$9,000$ from customers invoiced on $18$ April.

$30$ Distributed a $$3,200$ cash dividend to shareholders.

$30$ Paid for Salaries $$5,000$ and utilities $$7,000$

Qestion: Journalise the April transactions.