Ken Jones, an architect, organized Jones Architects on April 1, 20Y2. During the month, Jones Architects completed the following transactions:

1. Transferred cash from a personal bankaccountto an account to be used for the business in exchange for Common Stock, $54,000.
2. Purchased used automobile for $35,000, paying $8,100 cash and giving a note payable for the remainder.
3. Paid April rent for office and workroom, $5,400.
4. Paid cash for supplies, $2,590.
5. Purchased office and computer equipment on account, $10,800.
6. Paid cash for annual insurance policies on automobile and equipment, $3,600.
7. Received cash from a client for plans delivered, $13,500.
8. Paid cash to creditors on account, $3,130.
9. Paid cash for miscellaneous expenses, $375.
10. Received invoice for blueprint service, due in May, $1,800.
11. Recorded fees earned on plans delivered, payment to be received in May, $9,300.
12. Paid salary of assistant, $2,900.
13. Paid cash for miscellaneous expenses, $1,450.
14. Paid installment due on note payable, $430.
15. Paid gas, oil, and repairs on automobile for April, $700.