Bill Kenneth recently opened his legal practice as a sole proprietorship. During the first month of operations, the following events and transactions occurred: April Owner invested $14,800 cash along with equipment valued at $10,800 in the business. 2 2 Hired an administrative assistant at a salary of $480 per week payable monthly. 3 Purchased $1,290 of supplies on account. (Debit an asset account.) 7 Paid office rent of $850 for the month. 11 Completed the preparation of a will and billed the client $1,500 for services rendered. (Use the Service Revenue account.) Received cash of $4,240 in advance of performing services. 12 17 Received cash of $2,920 for services completed for Pharoah Limited. 288 21 Paid insurance expense of $270. 30 Paid the administrative assistant $1.920 for the month, 30 30 A count of supplies indicated that $220 of supplies had been used during the month. Purchased a new computer for $4,450 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 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 O for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation (To record investment by owner.) (Hired an administrative assistant.) Debit Credit