Journal the following transactions

April 1 John Best started a new business by investing $25,000.

April 1 Hired a part time secretary at $200 per week.

April 1 Paid $2,000 for the April rent.

April 2 Purchased $10,000 of equipment. Paid $6,000 and signed a 3 month

note.

April 2 Purchased $400 of supplies on account.

April 5 Paid $200 to the Herald News for an advertisement over the next few

days.

April 6 Performed $5,000 of services on account.

April 8 Paid for the supplies purchased on account on April 2.

April 11 Billed customers $3,000 for services rendered.

April 15 Received $2,000 from customers on account.

April 15 Paid his secretary $400.

April 17 Received $15,000 for services to be performed next month.

April 19 Purchased $600 for additional advertising during the remainder of the

month.

April 22 Received $1,000 for services performed.

April 22 Purchased $200 of additional supplies on account

April 23 John Best withdrew $400 and purchased a small flat screen TV for his den at home.

April 25 Received $4,000 on account

April 27 Received a $300 bill from the electric utility. It will be paid in May.

April 28 Received and paid a $250 bill from the telephone company.

April 30 Paid his secretary $400.

April 30 Paid for the supplies purchased on April 22.

Instructions:

Prepare the journal entries and post to the General ledger.

Prepare an unadjusted trial balance.