Karla Tanneropens a Web consulting business called Linkworks and completes the following transactions in its first month of operations.

April 1	Tanner invests $110,000 cash along with office equipment valued at $26,400 in the company in exchange for common stock.
2	The company prepaid $7,200 cash for twelve months' rent for office space. (Hint: Debit Prepaid Rent for $7,200.)
3	The company made credit purchases for $13,200 in office equipment and $2,640in office supplies. Payment is due within 10 days.
6	The company completed services for a client and immediately received $2,000 cash.
9	The company completed a $8,800 project for a client, who must pay within 30 days.
13	The company paid $15,840 cash to settle the account payable created on April3.
19	The company paid $6,000 cash for the premium on a 12-month insurance policy. (Hint: Debit Prepaid Insurance for $6,000.)
22	The company received $7,040 cash as partial payment for the work completed onApril 9.
25	The company completed work for another client for $2,640 on credit.
28	The company paid $6,200 cash in dividends.
29	The company purchased $880 of additional office supplies on credit.
30	The company paid $700 cash for this month's utility bill.

Required:
1.	Prepare general journal entries to record these transactions using the following titles: Cash (101); Accounts Receivable (106); Office Supplies (124); Prepaid Insurance (128); Prepaid Rent (131); Office Equipment (163); Accounts Payable (201); Common Stock (307); Dividends (319); Services Revenue (403); and Utilities Expense (690).
	2.Tanner invests $110,000 cash along with office equipment valued at $26,400 in the company in exchange for common stock. The company prepaid $7,200 cash for twelve months rent for office space. 3.The company made credit purchases for $13,200 in office equipment and $2,640 in office supplies. Payment is due within 10 days. 6. Tanner invests $110,000 cash along with office equipment valued at $26,400 in the company in exchange for common stock. The company prepaid $7,200 cash for twelve months rent for office space.

• The company made credit purchases for $13,200 in office equipment and $2,640 in office supplies. Payment is due within 10 days.
• The company completed services for a client and immediately received $2,000 cash.

• Tanner invests $110,000 cash along with office equipment valued at $26,400 in the company in exchange for common stock.
• The company prepaid $7,200 cash for twelve months rent for office space.
• The company made credit purchases for $13,200 in office equipment and $2,640 in office supplies. Payment is due within 10 days.
• The company completed services for a client and immediately received $2,000 cash.

• Tanner invests $110,000 cash along with office equipment valued at $26,400 in the company in exchange for common stock.
• The company prepaid $7,200 cash for twelve months rent for office space.
• The company made credit purchases for $13,200 in office equipment and $2,640 in office supplies. Payment is due within 10 days.
• The company completed services for a client and immediately received $2,000 cash.

• Tanner invests $110,000 cash along with office equipment valued at $26,400 in the company in exchange for common stock.
• The company prepaid $7,200 cash for twelve months rent for office space.
• The company made credit purchases for $13,200 in office equipment and $2,640 in office supplies. Payment is due within 10 days.
• The company completed services for a client and immediately received $2,000 cash.