Bill James recently opened his legal practice as a sole proprietorship. During the first month of operations, the following events and transactions occurred: April Owner invested $14,000 cash along with equipment valued at $10,000 in the business. 2 2 Hired an administrative assistant at a salary of $400 per week payable monthly. 3 Purchased $1,000 of supplies on account. (Debit an asset account.) 7 Paid affice rent of $700 for the month. 11 Completed the preparation of a will find billed the client $1,400 for services rendered. (Use the Service Revenue account.) 12 Received cash of $4,000 in advance of performing services. 17 Received cash of $2,500 for services completed for Blossom Limited. 21 Paid insurance expense of $100. 30 Paid the administrative assistant $1,600 for the month. 30 A count of supplies indicated that $200 of supplies had been used during the month. 30 Purchased a new computer for $4,000 paid for with personal funds, (The computer will be used only for business purposes.) Journalize the transactions in the general journal. (List all debit entries before credit entries. Credit occount titles arc outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter o for the amounts. Record journol entries in the order presented in the problem.) Record journal entries in the order presented in the problem.)