On April 1, Julie Spengel established Spengels Travel Agency. The following transactions were completed during the month.

List of Accounts:

Accounts Payable Accounts Receivable Advertising Expense Buildings Cash Equipment Gasoline Expense Maintenance and Repairs Expense Notes Payable Owner's Capital Rent Expense Rent Revenue Salaries and Wages Expense Salaries and Wages Payable Service Revenue Supplies Ticket Revenue Utilities Expense