Elite Realty acts as an agent in buying, selling, renting, and managing real estate. The unadjusted trial balance on March 31, 2016, follows: Elite Realty UNADJUSTED TRIAL BALANCE March 31, 2016 ACCOUNT TITLE DEBIT CREDIT 1 Cash 26,300.00 2 Accounts Receivable 61,500.00 3 Prepaid Insurance 3,000.00 4 Office Supplies 1,800.00 5 Land 6 Accounts Payable 14,000.00 7 Unearned Rent 8 Notes Payable 9 Lester Wagner, Capital 46,000.00 10 Lester Wagner, Drawing 2,000.00 11 Fees Earned 240,000.00 12 Salary and Commission Expense 148,200.00 13 Rent Expense 30,000.00 14 Advertising Expense 17,800.00 15 Automobile Expense 5,500.00 16 Miscellaneous Expense 3,900.00 17 Totals 300,000.00 300,000.00 The following business transactions were completed by Elite Realty during April 2016. Enter the transactions through the 23rd on Page 18 of the two-column journal. Apr. 1 Paid rent on office for month, $6,500. 2 Purchased office supplies on account, $2,300. 5 Paid insurance premiums, $6,000. 10 Received cash from clients on account, $52,300. 15 Purchased land for a future building site for $200,000, paying $30,000 in cash and giving a note payable for the remainder. 17 Paid creditors on account, $6,450. 20 Returned a portion of the office supplies purchased on April 2, receiving full credit for their cost, $325. 23 Paid advertising expense, $4,300. Enter the remaining transactions on Page 19 of the two-column journal: Apr. 27 Discovered an error in computing a commission; received cash from the salesperson for the overpayment, $2,500. 28 Paid automobile expense, $1,500. 29 Paid miscellaneous expenses, $1,400. 30 Recorded revenue earned and billed to clients during the month, $57,000. 30 Paid salaries and commissions for the month, $11,900. 30 Withdrew cash for personal use, $4,000. 30 Land purchased on April 15 used by local merchants association as a parking lot in May and June, during a street rebuilding program; received advance payment of $10,000.