For the past several years, Jeff Horton has operated a part-time consulting business from his home. As of April 1, 2019, Jeff decided to move to rented quarters and to operate the business, which was to be known as Rosebud Consulting, on a full-time basis. Rosebud Consulting entered into the following transactions during April:

For the past sever ne past several years, Jeff Horton has operated a part time consulting business from his home. As of April 1, 19 Jeff decided to move to rented quarters and to operate the business, which was to be known as Rosebud Consulting, on a full time basis. Rosebud Consulting entered into the following transactions during April 1.Apr The following Assets were received from Jeff Horton: Cash $20,000, Accounts Receivable 514,700, Supplies 53300, and Office Equipment 512000 in exchange for Capital 1.Apr Paid Three Months rent on a lease rental contract 56000 2-Apr Paid the premiums on property and casualty Insurance policies $4200 4-Apr Received Cash from clients as an advance payment for services to be provided 59400 5-Apr Purchased Additional Office Equipment on account from Smith Office Supply Co $8000 6-Apr Received cash from clients on account $11,700 10-Apr Paid Cash for a newspaper advertisement 5350 12-Apr Paid Smith Office Supply Co for part of the debt incurred on April 5, 56400 12-Apr Provided services on account for the period April 1-12 $21,900 14-Apr Paid Receptionist for two weeks salary $1650 17-Apr Received Cash from cash clients for services provided $6,600 18-Apr Paid cash for supplies $725 20-Apr Provided services on account for $16,800 24-Apr Received cash from cash clients for services provided $4,450 26-Apr Received cash from clients on account $26,500 27-Apr Paid Receptionist for two weeks salary $1650 29-Apr Paid telephone bill for April $540 30-Apr Paid electricity bill for April $ 760 30-Apr Received cash from cash clients for services provided $5160 30-Apr Provided services on account $2590 30-Apr Jeff withdrew $18000 for personal use the end of April, the following adjustment data were assembled. Insurance expired during April is $350 Supplies on hand on April 30 are $1225 Depreciation of office equipment for Aprilis $400 Accrued receptionist salary on April 30 is $275 Rent Expired during April is $2000 Unearned Revenue April 30 is $2350