Harris Tree Cellular, Inc., completed the following transactions during April 2016, its first month of operations: Apr 1 Received $19,100 and issued ordinary shares. 2 Purchased $300 of office supplies on account. 4 Paid $14,700 cash for land to use as a building site. 6 Performed service for customer and received cash of $2,700. 9 Paid $200 on accounts payable. 17 Performed service for ShipEx on account totaling $1,000. 23 Collected $200 from ShipEx on account. 30 Paid the following expenses: salary; $1,300, rent $500. Requirement: Prepare the T-accounts of all the accounts that were used in the preparation of the journal.