Michelle Crusher is a licensed CPA. During the first month of operations of her business (a sole proprietorship), the following events and transactions occurred. April Invested $34,300 cash and equipment valued at $14,970 in the business. 2 2 Hired an administrative assistant at a salary of $281 per week payable monthly. 3 Purchased supplies on account $606. (Debit an asset account.) 7 Paid office rent of $645 for the month. 11 Completed a tax assignment and billed client $931 for services rendered. (Use Service Revenue account.) 12 Received $3,359 advance on a management consulting engagement. 17 Received cash of $2,668 for services completed for Ferengi Co. 21 Paid insurance expense $112. 30 Paid administrative assistant $1,124 for the month. 30 A count of supplies indicated that $122 of supplies had been used. 30 Purchased a new computer for $5,561 with personal funds. (The computer will be used exclusively for business purposes.) Journalize the transactions in the general journal. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit