Bill Rosenberg recently opened his legal practice as a sole proprietorship. During the first month of operations, the following events and transactions occurred:

April 2		Invested $ 14,850 cash along with equipment valued at $ 10,850 in the business. Hint: (Use Owner's Capital).
2		Hired an administrative assistant at a salary of $ 485 per week payable monthly.
3		Purchased $ 1,010 of supplies on account. (Debit an asset account.)
7		Paid office rent of $ 840 for the month.
11		Completed the preparation of a will and billed the client $ 1,480 for services rendered. (Use the Service Revenue account.)
12		Received cash of $ 4,410 in advance of performing services.
17		Received cash of $ 2,600 for services completed for Sheridan Company.
21		Paid insurance expense of $ 140.
30		Paid the administrative assistant $ 1,940 for the month.
30		A count of supplies indicated that $ 215 of supplies had been used during the month.
30		Purchased a new computer for $ 4,800 paid for with personal funds. (The computer will be used only 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 to record investment by owner	enter a debit amount	enter a credit amount
	enter an account title to record investment by owner	enter a debit amount	enter a credit amount
	enter an account title to record investment by owner	enter a debit amount	enter a credit amount
	(To record investment by owner.)
choose a transaction date Apr. 2Apr. 3Apr. 7Apr. 11Apr. 12Apr. 17Apr. 21Apr. 30	enter an account title to record administrative assistant hired	enter a debit amount	enter a credit amount
	enter an account title to record administrative assistant hired	enter a debit amount	enter a credit amount
	(To record administrative assistant hired.)
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 to record payment of salary to assistant	enter a debit amount	enter a credit amount
	enter an account title to record payment of salary to assistant	enter a debit amount	enter a credit amount
	(To record payment of salary to assistant.)
choose a transaction date Apr. 2Apr. 3Apr. 7Apr. 11Apr. 12Apr. 17Apr. 21Apr. 30	enter an account title to record supplies used	enter a debit amount	enter a credit amount
	enter an account title to record supplies used	enter a debit amount	enter a credit amount
	(To record supplies used.)
choose a transaction date Apr. 2Apr. 3Apr. 7Apr. 11Apr. 12Apr. 17Apr. 21Apr. 30	enter an account title to record purchase of computer for business by owner	enter a debit amount	enter a credit amount
	enter an account title to record purchase of computer for business by owner	enter a debit amount	enter a credit amount
	(To record purchase of computer for business by owner.)