Clarissa Alba is the president of ServicePro, Incorporated, a company that provides temporary employees for not$-$for$-$profit companies.

ServicePro has been operating for five years; its revenues are increasing with each passing year. You have been hired to help Clarissa

in analyzing the following transactions for the first two weeks of April:

April $2$ Purchased and received office supplies for $$900$ on account.

April $5$ Billed the local United Way office $$4,600$ for services provided this month.

April $8$ Paid $$330$ for supplies purchased and recorded on account last period.

April $8$ Placed an advertisement in the local paper for $$800$ cash.

April $9$ Purchased new equipment for the office costing $$3,100$ cash.

April $10$ Paid employee wages of $$2,000$ incurred in April.

April $11$ Received $$1,800$ on account from the local United Way office billed on April $5.$

April $12$ Purchased land as the site of a future office for $$14,000.$ The land value was appraised as $$19,000\mathrm{.}72id$

and signed a long$-$term note payable for the balance.

April $13$ Issued $1,700$ additional shares of common stock for $$40$ per share in anticipation of building a new office.

April $14$ Billed Family & Children's Services $$2,800$ for services rendered this month.

April $15$ Received the April utilities bill for $$700$ to be paid next month.

Required:

For each of the transactions, prepare journal entries.

Note: If no entry is required for a transaction or event, select $"$No Journal Entry Required" in the first account field.