During the month of April, 2021, Williams Tax Service entered into the following transactions: Apr. 3. Received cash from clients as advance payments for services to be provided, $4,500 (Unearned Fees). 5. Received cash from clients on account, $10,500. 8. Paid cash for a water bill for $600. 10. Paid Office Depot on account, $2,500. 15. Recorded services provided on account for the period of April 1-15, $10,500. 15. Paid receptionist/bookkeeper a semi-monthly salary of $3,000. 15. Recorded cash from cash clients for fees earned during the period of April 1-15, $7,500. 16. Purchased office supplies on account, $2,300. 20. Paid telephone bill, $1,060. 21. Paid electricity bill, $850. 25. Recorded cash received from clients on account, $6,200. 30. Paid receptionist/bookkeeper a semi-monthly salary of $3,000. 30. Recorded cash from cash clients for fees earned for the period April 16-30, $9,600. 30. Recorded services on account for April 16-30, $10,600. 30. John withdrew $10,000 for personal use.