Diana Mark is the president of TempEmp, Inc., a company that provides temporary employees for not-for-profit companies. TempEmp has been operating for five years; its revenues have increased each year. You have been hired to help Diana in analyzing the following transactions for the first two weeks of April 2017:

April	2		Purchased office supplies for $500 on account.
April	5		Billed the local United Way office $1,950 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; paid $2,000 down and signed a note payable for the balance.
April	13		Issued 2,000 additional shares for $40 per share in anticipation of building a new office.
April	14		Billed Family & Childrens Services $2,000 for services rendered this month.
April	15		Received the April telephone bill for $245 to be paid next month.

For each of the transactions, prepare journal entries.