Journal entries

May 3. Received cash from clients as an advance payment for services to be provided and recorded it as unearned revenue, $1,600. 5 Received cash from clients on account, $1,750. 9. Paid cash for a May newspaper advertisement, $100. 13. Paid Office Station Co. for part of the debt incurred on April 5, $400. 15. Provided services on account, $9,100. 16. Paid part-time receptionist for two weeks' salary including the amount owed on April 30, $750. 17. Recorded cash from cash clients for revenue earned, $8,800. 20. Purchased supplies on account, $650. 21. Provided services on account, $2,900. 25. Recorded cash from cash clients for revenue earned, $5,000. 27. Received cash from clients on accounts, $7,500. 28. Paid part-time receptionist for two weeks' salary, $750. 30. Paid telephone bill for May, $150. 31. Paid electricity bill for May, $225. 31. Recorded cash from cash clients for revenue earned, $3,100. 31. Provided services on account, $1,800. 31. Paid Betty Booth a dividend of $6,500