Diana Mark is the president of Service Pro, 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 Diana in analyzing the following transactions for the first two weeks of April: April Purchased and received office supplies for $1,100 on account. 2 April Billed the local United Way office $5,400 for temporary services provided. 5 April Paid $370 for supplies purchased and recorded on account last period. 8 April Placed an advertisement in the local paper for $1,000 cash. 8 April Purchased new equipment for the office costing $3,500 cash. 9 April Paid employee wages of $2,400 incurred in April. 10 April Received $2,200 on account from the local United Way office billed on April 5. 11 April Purchased land as the site of a future office for $16,000. The land value was appraised as $23,000. Paid 12 $2,100 down and signed a long-term note payable for the balance. April Issued 2,100 additional shares of common stock for $50 per share in anticipation of building a new office. 13 April Billed Family & Children's Services $3,200 for services rendered this month. 14 April Received the April utilities bill for $900 to be paid next month. 15 Required: For each of the transactions, prepare journal entries. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)