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 office supplies for exist1, 200 on account. April 5 Billed the local United Way office exist5, 800 for temporary services provided. April 8 Paid exist390 for supplies purchased and recorded on account last period. April 8 Placed an advertisement in the local paper for exist1, 100 cash. April 9 Purchased new equipment for the office costing exist3, 700 cash. April 10 Paid employee wages of exist2, 600, which were incurred in April. April 11 Received exist2, 400 on account from the local United Way office billed on April 5. April 12 Purchased land as the site of a future office for exist17,000. The land value was appraised as exist25,000. Paid exist2, 300 down and signed a long-term note payable for the balance. April 13 Issued 2, 300 additional shares of common stock for exist40 per share in anticipation of building a new office. April 14 Billed Family & Children's Services exist3, 400 for services rendered this month. April 15 Received the April utilities bill for exist1,000 to be paid next month. 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.)