On April 1, Adventures Travel Agency began operations. The following transactions were completed during the month. Apr. 1 The owner, A. Santos, invested $21,000 in the business. 2 Paid $1,900 cash for April office rent. 3 Obtained a bank loan for $6,100 by issuing a note payable. 4 Paid $5,200 cash to buy equipment. 6 Paid $1,300 for supplies. 8 Purchased $1,600 of advertising on account. The advertising is to be aired in April. 10 Performed services for $16,200. Cash of $2,700 was received from customers, and the balance of $13,500 was billed to customers on account. 15 The owner, A. Santos, withdrew cash of $1,000 for personal use. 18 Paid the amount due for the advertising from April 8. 20 Paid employees' salaries of $6,400. 22 Received $10,100 cash from customers billed on April 10. 29 23 30 Paid the utility bill for the month of $500. Paid $40 of interest on the bank loan obtained on April 3.