Diana Mark is the president of servicesPro, Inc., a company that provides temporary employees for not-for-profit companies. ServicesPro 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 transaction for the first two weeks of April.

April 2 Purchased and received office supplies for $600 on account

April 5 Billed the Local United Way office $3400 for temporary services provided

April 8 Paid $270 for supplies purchased and recorded on account last period

April 8 Placed an advertisement in the local paper for $500 in cash

April 9 Purchased new equipment for the office costing $2500 cash

April 10 Paid employee wages of $1,400 incurred in April

April 11 Received $1,200 on account from the Local United Way office billed on April 5

April 12 Purchased land as the site of a future office for $11,000. The land value was appraised as $13,000. Paid $2,200 down and signed a long-term note payable for the balance.

April 13 Issued $2,200 additional shares of common stock for $40 per share in anticipation of building a new office.

April 14 Billed Family & Children's Services $2,200 for services rendered this month

April 15 Received the April utilities bill for $400 to be paid next month

Required:

For each of the transaction, prepare journal entries