On April 1, Isaac Carter created a new travel agency, Carter Travel. The following transactions occurred during the companys first month.

Apr.		1		Carter invested $37,000 cash and computer equipment worth $18,000 in the company.
Apr.		2		The company rented furnished office space by paying $2,100 cash for the first months (April) rent.
Apr.		3		The company purchased $2,000 of office supplies for cash.
Apr.		10		The company paid $3,600 cash for the premium on a 12-month insurance policy. Coverage begins on April 11.
Apr.		14		The company paid $1,400 cash for two weeks salaries earned by employees.
Apr.		24		The company collected $14,000 cash for commissions earned.
Apr.		28		The company paid $1,400 cash for two weeks salaries earned by employees.
Apr.		29		The company paid $500 cash for minor repairs to the companys computer.
Apr.		30		The company paid $600 cash for this months telephone bill.
Apr.		30		Carter withdrew $2,200 cash from the company for personal use.

Information for month-end adjustments follows:

1. Prepaid insurance of $200 has expired this month.
2. At the end of the month, $600 of office supplies are still available.
3. This months depreciation on the computer equipment is $300.
4. Employees earned $560 of unpaid and unrecorded salaries as of month-end.
5. The company earned $1,840 of commissions that are not yet billed at month-end.