D. Vader opens a Web consulting business called Starworks and completes the following transactions in its first month of operations.

April		1		Vader invested $95,000 cash along with office equipment valued at $22,800 in the company in exchange for common stock.
		1		The company agreed to do a special six-month web design course (starting immediately) for a client. The contract calls for a monthly fee of $2,500, and the client paid the first five months' fees in advance.
		3		The company made credit purchases for $11,400 in office equipment and $2,280 in office supplies. Payment is due within 10 days.
		29		The company purchased $760 of additional office supplies with a 3 months note.

Required: Prepare journal entries to record the transactions for April and post them to the ledger accounts