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