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 $500 on account.
April 5	Billed the local United Way office $3,000 for temporary services provided.
April 8	Paid $250 for supplies purchased and recorded on account last period.
April 8	Placed an advertisement in the local paper for $400 cash.
April 9	Purchased new equipment for the office costing $2,300 cash.
April 10	Paid employee wages of $1,200, which were incurred in April.
April 11	Received $1,000 on account from the local United Way office billed on April 5.
April 12	Purchased land as the site of a future office for $10,000. The land value was appraised as $11,000. Paid $2,000 down and signed a long-term note payable for the balance.
April 13	Issued 2,000 additional shares of common stock for $40 per share in anticipation of building a new office.
April 14	Billed Family & Children's Services $2,000 for services rendered this month.
	April 15 Received the April utilities bill for $300 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.)

1.) Record the purchase of office supplies for $500 on account.

2). Record the entry for billing the local United Way office $3,000 for temporary services provided.

3). Record the payment of $250 for supplies purchased and recorded on account last period.

4). Record the entry for placing an advertisement in the local paper for $400 cash.

5). Record the purchase of new equipment for the office costing $2,300 cash.

6). Record the payment of employee wages of $1,200, which were incurred in April.

7). Record the receipt of $1,000 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 $10,000. The land value was appraised as $11,000. Paid $2,000 down and signed a long-term note payable for the balance.

9). Record the issuance of 2,000 additional shares of stock for $40 per share in anticipation of building a new office.

10). Record the entry for billing Family & Childrens Services $2,000 for services rendered this month.

11). Record the receipt of the April utilities bill for $300 to be paid next month.