Meyer Corporation sells computers and provides computer repair services. The balances in the General Ledger accounts as of 4/1/15 are as follow:

Cash	$ 30,000	Notes Payable	$ 15,500
Accounts Receivable	17,000	Contributed Capital	63,000
Inventory	8,000	Retained Earnings	45,700
Prepaid Advertising	2,500	Sales Revenue
Building	39,000	Repair Service Revenue
Land	28,000	Cost of Goods Sold (COGS)
Equipment	20,000	Advertising Expense
Accounts Payable	13,000	Salary Expense
Unearned Revenue	$7,300

The business transactions for April are shown below:

APRIL

2 Meyer invested $80,000 cash into the business and contributed $100,000 worth of equipment in exchange for stock.

4 Land and building were purchased for $185,000. Of this amount, $90,000 applied to the land, and $95,000 to the building. The corporation paid $50,000 in cash and financed the remaining balance with debt by signing a note promising to pay in four years.

7 Purchased $10,000 of computer inventory for the business on account.

10 Sold computers to customers for $20,000 receiving the entire amount in cash. The computers cost $15,000 (Hint: There are four accounts in this journal entry)

14 Received $7,000 from a customer on previously billed repair services

18 Meyers Corporation billed customers $15,000 for repair services rendered. Of this amount, $8,500 was received in cash, and the balance was billed on account.

21 Paid $8,000 of accounts payable that had become due.

24 Paid $7,000 for several television advertisements aired in April

27 Received a check from a customer for $6,000 for repair services to be rendered in May

30 Paid employees $15,500 in salaries to employees for work done during the month.

Create T- account for each account used with the beginning balance provided and determine the ending balance as of April 30.