Nothing-but-net Sports Training helps train children in various sporting activities. During April 2019, the following transactions took place.

Apr 2	Received maintenance bill for $630 which will be paid next month.
Apr 4	Received $2,620 cash for training services provided.
Apr 5	Borrowed $5,000 cash from the bank.
Apr 8	Received $780 from a customer who owed money on training services already provided.
Apr 10	Prepaid $1,310 cash for services for one year.
Apr 12	Paid advertising expense of $110 for the month with cash.
Apr 19	Paid $720 cash to reduce the amount owed to a supplier.
Apr 26	Paid $41 interest on the bank loan.

Prepare the journal entries for the above transactions. Do not enter dollar signs or commas in the input boxes.

Date	Account Title and Explanation	Debit	Credit
2019
Apr 2	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseBank LoanCashEquipmentInsurance ExpenseInterest ExpenseInterest PayableMaintenance ExpensePrepaid InsurancePrepaid RentPrepaid ServicesRent ExpenseSalaries ExpenseService RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned RevenueUtilities Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseBank LoanCashEquipmentInsurance ExpenseInterest ExpenseInterest PayableMaintenance ExpensePrepaid InsurancePrepaid RentPrepaid ServicesRent ExpenseSalaries ExpenseService RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned RevenueUtilities Expense		Answer
	To record receipt of maintenance bill
Apr 4	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseBank LoanCashEquipmentInsurance ExpenseInterest ExpenseInterest PayableMaintenance ExpensePrepaid InsurancePrepaid RentPrepaid ServicesRent ExpenseSalaries ExpenseService RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned RevenueUtilities Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseBank LoanCashEquipmentInsurance ExpenseInterest ExpenseInterest PayableMaintenance ExpensePrepaid InsurancePrepaid RentPrepaid ServicesRent ExpenseSalaries ExpenseService RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned RevenueUtilities Expense		Answer
	To record cash sale
Apr 5	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseBank LoanCashEquipmentInsurance ExpenseInterest ExpenseInterest PayableMaintenance ExpensePrepaid InsurancePrepaid RentPrepaid ServicesRent ExpenseSalaries ExpenseService RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned RevenueUtilities Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseBank LoanCashEquipmentInsurance ExpenseInterest ExpenseInterest PayableMaintenance ExpensePrepaid InsurancePrepaid RentPrepaid ServicesRent ExpenseSalaries ExpenseService RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned RevenueUtilities Expense		Answer
	To record borrowing of funds from bank
Apr 8	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseBank LoanCashEquipmentInsurance ExpenseInterest ExpenseInterest PayableMaintenance ExpensePrepaid InsurancePrepaid RentPrepaid ServicesRent ExpenseSalaries ExpenseService RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned RevenueUtilities Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseBank LoanCashEquipmentInsurance ExpenseInterest ExpenseInterest PayableMaintenance ExpensePrepaid InsurancePrepaid RentPrepaid ServicesRent ExpenseSalaries ExpenseService RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned RevenueUtilities Expense		Answer
	To record collection of cash from a customer
Apr 10	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseBank LoanCashEquipmentInsurance ExpenseInterest ExpenseInterest PayableMaintenance ExpensePrepaid InsurancePrepaid RentPrepaid ServicesRent ExpenseSalaries ExpenseService RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned RevenueUtilities Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseBank LoanCashEquipmentInsurance ExpenseInterest ExpenseInterest PayableMaintenance ExpensePrepaid InsurancePrepaid RentPrepaid ServicesRent ExpenseSalaries ExpenseService RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned RevenueUtilities Expense		Answer
	To record prepayment of services
Apr 12	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseBank LoanCashEquipmentInsurance ExpenseInterest ExpenseInterest PayableMaintenance ExpensePrepaid InsurancePrepaid RentPrepaid ServicesRent ExpenseSalaries ExpenseService RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned RevenueUtilities Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseBank LoanCashEquipmentInsurance ExpenseInterest ExpenseInterest PayableMaintenance ExpensePrepaid InsurancePrepaid RentPrepaid ServicesRent ExpenseSalaries ExpenseService RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned RevenueUtilities Expense		Answer
	To record payment of advertising expense
Apr 19	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseBank LoanCashEquipmentInsurance ExpenseInterest ExpenseInterest PayableMaintenance ExpensePrepaid InsurancePrepaid RentPrepaid ServicesRent ExpenseSalaries ExpenseService RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned RevenueUtilities Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseBank LoanCashEquipmentInsurance ExpenseInterest ExpenseInterest PayableMaintenance ExpensePrepaid InsurancePrepaid RentPrepaid ServicesRent ExpenseSalaries ExpenseService RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned RevenueUtilities Expense		Answer
	To record payment to suppliers
Apr 26	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseBank LoanCashEquipmentInsurance ExpenseInterest ExpenseInterest PayableMaintenance ExpensePrepaid InsurancePrepaid RentPrepaid ServicesRent ExpenseSalaries ExpenseService RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned RevenueUtilities Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseBank LoanCashEquipmentInsurance ExpenseInterest ExpenseInterest PayableMaintenance ExpensePrepaid InsurancePrepaid RentPrepaid ServicesRent ExpenseSalaries ExpenseService RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned RevenueUtilities Expense		Answer
	Paid interest on bank loan