During the first month of operations, the following transactions occurred for Oriole Inc.: Apr. 1 Invested cash of $9,100 and equipment of $5,700 in the company in exchange for common shares. 1 Hired a secretary-receptionist at a monthly salary of $1,700. 2 Paid office rent for the month, $850. 3 Purchased architectural supplies on account from Halo Ltd., $1,700. 10 Completed blueprints on a carport and billed client $1,000. 13 Received $800 cash advance from a client for the design of a new home. 20 Received $2,600 for services performed for a client. 21 Received $500 from client in partial payment for work completed and billed on April 10. 23 Received April's telephone bill for $110; due May 15. (Hint: Use the Utilities Expense account for telephone services.) 25 Declared and paid $130 of dividends to shareholders. 27 Paid 50% ($850) of the amount owed to Halo Ltd. on account. (see April 3 transaction) 30 Paid secretary-receptionist for the month, $1,700. 30 Paid monthly income tax instalment, $100. (a) Journalize the transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts. Record journal entries in the order presented in the problem.)