Christine Ewing 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 $36,120 cash and equipment valued at $14,040 in the business. 2 Hired a secretary-receptionist at a salary of $290 per week payable monthly. 3 Purchased supplies on account $868. (Debit an asset account.) 7 Paid office rent of $779 for the month. 11 Completed a tax assignment and billed client $1,368 for services rendered. (Use Service Revenue account.) 12 Received $4,103 advance on a management consulting engagement. 17 Received cash of $3,130 for services completed for Ferengi Co. 21 Paid insurance expense $182. 30 Paid secretary-receptionist $1,842 for the month. 30 A count of supplies indicated that $171 of supplies had been used. 30 Purchased a new computer for $6,990 with personal funds. (The computer will be used exclusively for business purposes.) Journalize the transactions in the general journal. (If no entry is required, enter No entry as the account and 0 for the amount. List multiple debit/credit entries from largest to smallest amount, e.g. 10, 5, 2.)