Cash No. 101 Date Explanation Ref Debit Credit Balance Apr. 1 J1 Apr. 2 J1 Apr. 11 J1 Apr. 20 J1 Apr. 30 J1 Apr 30 J1 Accounts Receivable No. 112 Date Explanation Ref Debit Credit Balance Apr. 10 J1 Supplies No. 126 Date Explanation Ref Debit Credit Balance . J1 Accounts Payable No. 201 Date Explanation Ref Debit Credit Salan Balance Apr. 3 J1 Apr 30 J1 Unearned Service Revenue No. 209 Date Explanation Ref Debit Credit Balance Apr. 11 J1 No. 301 Owner's Capital Date Explanation Ref Debit Credit Balance Apr. 1 Ji No. 400 Service Revenue Explanation Ref Date Debit Credit Balance Apr. 10 J1 Apr. 20 J1 Salaries and Wages Expense No. 726 Date Explanation Ref Debit Credit Balance Apr. 30 J1 Rent Expense No. 729 Date Explanation Ref Debit Credit Balance Apr. 2 J1 Vera Ernst is a licensed dentist. During the first month of the operation of her business, the following events and transactions occurred. April 1 Invested $19,000 cash in her business. 1 Hired a secretary-receptionist at a salary of $600 per week payable monthly. 2 Paid office rent for the month $1,200. 3 Purchased dental supplies on account from Dazzle Company $4,900. 10 Performed dental services and billed insurance companies $4,700. 11 Received $1,200 cash advance from Leah Mataruka for an implant. 20 Received $2,700 cash for services performed from Michael Santos. 30 Paid secretary-receptionist for the month $2,400. 30 Paid $3,140 to Dazzle for accounts payable due