On April 1, Kingbird, Inc. began operations. The following transactions were completed during the month.

1.		Issued common stock for $23,000 cash.
2.		Obtained a bank loan for $6,700 by issuing a note payable.
3.		Paid $10,600 cash to buy equipment.
4.		Paid $1,200 cash for April office rent.
5.		Paid $1,400 for supplies.
6.		Purchased $580 of advertising in the Daily Herald, on account.
7.		Performed services for $17,300: cash of $1,920 was received from customers, and the balance of $15,380 was billed to customers on account.
8.		Paid $380 cash dividend to stockholders.
9.		Paid the utility bill for the month, $1,920.
10.		Paid Daily Herald the amount due in transaction (6).
11.		Paid $40 of interest on the bank loan obtained in transaction (2).
12.		Paid employees salaries, $6,140.
13.		Received $11,520 cash from customers billed in transaction (7).
14.		Paid income tax, $1,440.

Journalize the transactions. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)

No.	Account Titles and Explanation	Debit	Credit