On April 1, Kimberly Young established Youngs Travel Agency. The following transactions were completed during the month.

1.		Invested $ 17,000 cash to start the agency.
2.		Paid $ 600 cash for April office rent.
3.		Purchased equipment for $ 2,400 cash.
4.		Incurred $ 700 of advertising costs in the Chicago Tribune, on account.
5.		Paid $ 800 cash for office supplies.
6.		Performed services worth $ 12,000: $ 2,900 cash is received from customers, and the balance of $ 9,100 is billed to customers on account.
7.		Withdrew $ 400 cash for personal use.
8.		Paid Chicago Tribune $ 500 of the amount due in transaction (4).
9.		Paid employees' salaries $ 2,600.
10.		Received $ 6,100 in cash from customers who have previously been billed in transaction (6).