Barbara Crusher is a licensed CPA. During the first month of operations of her business (a sole proprietorship), the following events and transactions occurred.

April 2		Invested $ 27,330 cash and equipment valued at $ 14,650 in the business.
2		Hired an administrative assistant at a salary of $ 338 per week payable monthly.
3		Purchased supplies on account $ 775. (Debit an asset account.)
7		Paid office rent of $ 590 for the month.
11		Completed a tax assignment and billed client $ 929 for services rendered. (Use Service Revenue account.)
12		Received $ 3,021 advance on a management consulting engagement.
17		Received cash of $ 2,535 for services completed for Ferengi Co.
21		Paid insurance expense $ 101.
30		Paid administrative assistant $ 1,352 for the month.
30		A count of supplies indicated that $ 138 of supplies had been used.
30		Purchased a new computer for $ 5,841 with personal funds. (The computer will be used exclusively for business purposes.)

Journalize the transactions in the general journal. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem.)

Date	Account Titles and Explanation	Debit	Credit
choose a transaction date Apr. 2Apr. 3Apr. 7Apr. 11Apr. 12Apr. 17Apr. 21Apr. 30	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date Apr. 2Apr. 3Apr. 7Apr. 11Apr. 12Apr. 17Apr. 21Apr. 30	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date Apr. 2Apr. 3Apr. 7Apr. 11Apr. 12Apr. 17Apr. 21Apr. 30	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date Apr. 2Apr. 3Apr. 7Apr. 11Apr. 12Apr. 17Apr. 21Apr. 30	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date Apr. 2Apr. 3Apr. 7Apr. 11Apr. 12Apr. 17Apr. 21Apr. 30	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date Apr. 2Apr. 3Apr. 7Apr. 11Apr. 12Apr. 17Apr. 21Apr. 30	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date Apr. 2Apr. 3Apr. 7Apr. 11Apr. 12Apr. 17Apr. 21Apr. 30	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date Apr. 2Apr. 3Apr. 7Apr. 11Apr. 12Apr. 17Apr. 21Apr. 30	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date Apr. 2Apr. 3Apr. 7Apr. 11Apr. 12Apr. 17Apr. 21Apr. 30	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date Apr. 2Apr. 3Apr. 7Apr. 11Apr. 12Apr. 17Apr. 21Apr. 30	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date Apr. 2Apr. 3Apr. 7Apr. 11Apr. 12Apr. 17Apr. 21Apr. 30	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount