Elite Realty acts as an agent in buying, selling, renting, and managing real estate. The unadjusted trial balance on March 31, 20Y3, follows:

Elite Realty

UNADJUSTED TRIAL BALANCE

March 31, 20Y3

	ACCOUNT TITLE	DEBIT	CREDIT
1	Cash	25,900.00
2	Accounts Receivable	58,400.00
3	Prepaid Insurance	2,600.00
4	Office Supplies	1,500.00
5	Accounts Payable		12,700.00
6	Common Stock		10,000.00
7	Retained Earnings		37,100.00
8	Dividends	2,500.00
9	Fees Earned		228,700.00
10	Salary and Commission Expense	145,900.00
11	Rent Expense	26,000.00
12	Advertising Expense	17,600.00
13	Automobile Expense	4,400.00
14	Miscellaneous Expense	3,700.00
15	Totals	288,500.00	288,500.00

The following business transactions were completed by Elite Realty during April 20Y3. Enter the transactions through the 23rd on Page 18 of the two-column journal:

Apr.	1	Paid rent on office for month, $6,000.
	2	Purchased office supplies on account, $2,100.
	5	Paid insurance premiums, $5,800.
	10	Received cash from clients on account, $52,500.
	15	Purchased land for a future building site for $236,000, paying $30,000 in cash and giving a note payable for the remainder.
	17	Paid creditors on account, $5,800
	20	Returned a portion of the office supplies purchased on April 2, receiving full credit for their cost, $360.
	23	Paid advertising expense, $4,350.