Culver Crusher 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 $28,720 cash and equipment valued at $11,820 in the business. 2 Hired an administrative assistant at a salary of $299 per week payable monthly. 3 Purchased supplies on account $594. (Debit an asset account.) 7 Paid office rent of $629 for the month. 11 Completed a tax assignment and billed client $935 for services rendered. (Use Service Revenue account.) 12 Received $2,997 advance on a management consulting engagement. 17 Received cash of $2,046 for services completed for Ferengi Co. 21 Paid insurance expense $113. 30 Paid administrative assistant $1,196 for the month. 30 A count of supplies indicated that $131 of supplies had been used. 30 Purchased a new computer for $5,272 with personal funds. (The computer will be used exclusively 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.)