During the first month of operations, the following transactions occurred for Crane inc: Apr. 1 Invested cash of $10,000 and equipment of $7,000 in the company in exchange for common shares. 1 Hired a secretary-receptionist at a monthly salary of $1,500. 2 Paid office rent for the month, $750. 3 Purchased architectural supplies on account from HaloLtd, $1,500. 10 Completed blueprints on a carport and billed client $1.400. 13 Received $800 cash advance from a client for the design of a new home. 20 Received $2,300 for services performed for a client. 21 Received $600 from client in partial payment for work completed and billed on Aprii 10. 23 Received April's telephone bill for \$135; due May 15. (Hint: Use the Utilities Expense account for telephone services;) 25 Declared and paid $150 of dividends to shareholders. 27 Paid 50% (\$750) of the amount owed to Halo Ltd. on account. (see April 3 transaction) 30 Paid secretary-receptionist for the month, $1,500. 30 Paid monthly income tax instalment, $200. Journalize the transactions. (List all debit entries before credit entries. Credit account titles ore outomoticolly indented when the amount Is entered. Do not indent manvaliy. If no entry is required, select 'No Entry' for the account tittes and enter O for the amounts. Recond journoi Thies in the order presented in the problem.)