Marybeth Carlberg opened a web consulting business called Med Billing and recorded the following transactions in its first month of operations.

April $1$ Carlberg invests $$95,000$ cash along with office equipment valued at $$28,500$ in the company in exchange for common stock.

April $2$ The company prepaid $$12,000$ cash for twelve months' rent for office space. The company's policy is record prepaid expenses in balance sheet accounts.

April $3$ The company made credit purchases for $$8,500$ in office equipment and $$4,100$ in office supplies. Payment is due within $10$ days.

April $6$ The company completed services for a client and immediately received $$5,500$ cash.

April $9$ The company completed a $$8,500$ project for a client, who must pay within $30$ days.

April $13$ The company paid $$12,600$ cash to settle the account payable created on April $3.$

April $19$ The company paid $$3,600$ cash for the premium on a $12-$month insurance policy. The company's policy is record prepaid expenses in balance sheet accounts.

April $22$ The company received $$5,100$ cash as partial payment for the work completed on April $9.$

April $25$ The company completed work for another client for $$4,400$ on credit.

April $28$ The company paid $$6,000$ cash in dividends.

April $29$ The company purchased $$1,100$ of additional office supplies on credit.

April $30$ The company paid $$1,300$ cash for this month's utility bill.

Descriptions of items that require adjusting entries on April $30,$ follow.

a$)$ On April $2,$ the company prepaid $$12,000$ cash for twelve months' rent for office space.

b$)$ The balance in Prepaid insurance represents the premium paid for a $12-$month insurance policy the policy's coverage began on April $1.$

c$)$ Office supplies on hand as of April $30$ total $$1,700.$

d$)$ Straight$-$line depreciation of office equipment, based on a $5-$year life and a $$22,000$ salvage value, is $$250$ per month.

e$)$ The company has completed work for a client, but has not yet billed the $$2,000$ fee.

f$)$ Wages due to employees, but not yet paid, as of April $30$ total $$3,100.$