Jimmy Langenberger is the president of TemPro, Inc., a company that provides temporary employees for not- for-profit companies. TemPro has been operating for five years; its revenues are increasing with each passing year. You have been hired to help Jimmy analyze the following transactions for the first two weeks of April:

a. Billed the local United Way office $23,500 for temporary services provided.

b. Paid $3,005 for supplies purchased and recorded on account last period. c. Purchased supplies for the office for $2,600 on account.

d. Purchased a new computer for the office costing $3,800 cash. e. Placed an advertisement in the local paper for $1,400 cash. f. Paid employee wages of $11,900. Of this amount, $3,800 had been earned by employees and recorded in the Wages Payable account in the prior period. g. Issued 3,000 additional shares of common stock for cash at $45 per share in anticipation of building a new office. The common stock had a par value of $0.50 per share. h. Received $12,500 on account from the local United Way office for the services provided in (a). i. Billed Family & Childrens Services $14,500 for services rendered. j. Purchased land as the site of a future office for $10,000. Paid $3,000 cash as a down payment and signed a note payable for the balance. k. Received the April telephone bill for $1,950 to be paid next month. Required: For each of the transactions, prepare journal entries. Be sure to categorize each account as an asset (A), liability (L), stockholders equity (SE), revenue (R), or expense (E).