Dylex Corporation began operations on March 1, 2014, and showed the following account balances at March 31. Cash: $40,500; Accounts Receivable: $2,200; Supplies: $4,200; Prepaid Insurance: $3,400; Prepaid Rent: $2,600; Accounts Payable: $6,100; Share Capital: $35,200; Consulting Revenue Earned: $16,500; Utilities Expense: $4,900. The following transactions occurred during April. a. April 1 Bob Delgado (a shareholder), received share capital in Dylex Corporation, after investing $30,000 cash into the business. Provided consulting services to a customer and collected $800. b. April 2 c. April 3 d. April 6 e. April 7: Dylex Corporation provided $1,250 of consulting services for a customer who will pay within 30 days. Dylex Corporation will pay this month's water utilities bill of $250 received today, within 30 days. Dylex Corporation bought supplies on credit for $100. f. April 10 Dylex Corporation paid this month's $300 electrical utilities bill received today. g. April 13 Collected $500 regarding a credit customer's account. h. April 15 i. April 18 $100 of supplies purchased on credit in transaction (e) were found to be defective. They were returned. Dylex Corporation paid $100 towards the bill from transaction (d). j. April 19 Dylex Corporation purchased supplies by paying $900 cash. Enter each account balance as of March 31 in the appropriate T-account, and then record the transactions by entering the debit and credit entries directly in the T-accounts. Use the date for each transaction to identify the entries, placing the date in the left-hand cell and the amount in the right-hand cell of the appropriate side of the T-account. Then determine the balance of each account, and write 'Balance' (or 'Bal') next to it, in the left-hand cell on the appropriate side. 1/Apr 2/Apr Cash Accounts Receivable Supplies Prepaid Insurance Prepaid Rent Accounts Payable Share Capital Consulting Revenue Earned Utilities Expense