Diana Mark is the president of ServicePro, Inc., 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		2		Purchased and received office supplies for $1,400 on account.
April		5		Billed the local United Way office $6,600 for temporary services provided.
April		8		Paid $430 for supplies purchased and recorded on account last period.
April		8		Placed an advertisement in the local paper for $1,300 cash.
April		9		Purchased new equipment for the office costing $4,100 cash.
April		10		Paid employee wages of $3,000 incurred in April.
April		11		Received $2,800 on account from the local United Way office billed on April 5.
April		12		Purchased land as the site of a future office for $19,000. The land value was appraised as $29,000. Paid $2,700 down and signed a long-term note payable for the balance.
April		13		Issued 2,700 additional shares of common stock for $50 per share in anticipation of building a new office.
April		14		Billed Family & Children's Services $3,800 for services rendered this month.
April		15		Received the April utilities bill for $1,200 to be paid next month.

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.)

• 1

  Record the purchase and receipt of office supplies for $1,400 on account.

• 2

  Record the entry for billing the local United Way office $6,600 for temporary services provided.

• 3

  Record the payment of $430 for supplies purchased and recorded on account last period.

• 4

  Record the entry for placing an advertisement in the local paper for $1,300 cash.

• 5

  Record the purchase of new equipment for the office costing $4,100 cash.

• 6

  Record the payment of employee wages of $3,000 incurred in April.

• 7

  Record the receipt of $2,800 on account from the local United Way office billed on April 5.

• 8

  Record the entry for purchase of land as the site of a future office for $19,000. The land value was appraised as $29,000. Paid $2,700 down and signed a long-term note payable for the balance.

• 9

  Record the issuance of 2,700 additional shares of common stock for $50 per share in anticipation of building a new office.

• 10

  Record the entry for billing Family & Childrens Services $3,800 for services rendered this month.

• 11

  Record the receipt of the April utilities bill for $1,200 to be paid next month.

Note: Enter debits before credits.