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 $1,000 on account.
April		5		Billed the local United Way office $5,000 for temporary services provided.
April		8		Paid $350 for supplies purchased and recorded on account last period.
April		8		Placed an advertisement in the local paper for $900 cash.
April		9		Purchased new equipment for the office costing $3,300 cash.
April		10		Paid employee wages of $2,200 incurred in April.
April		11		Received $2,000 on account from the local United Way office billed on April 5.
April		12		Purchased land as the site of a future office for $15,000. The land value was appraised as $21,000. Paid $3,000 down and signed a long-term note payable for the balance.
April		13		Issued 1,900 additional shares of common stock for $30 per share in anticipation of building a new office.
April		14		Billed Family & Children's Services $3,000 for services rendered this month.
April		15		Received the April utilities bill for $800 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.)