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On April 1, Blossom Travel Agency Inc. was established. These transactions were completed during the month.

1. Stockholders invested $28,900 cash in the company in exchange for common stock.
2. Paid $840 cash for April office rent.
3. Purchased office equipment for $3,130 cash.
4. Purchased $180 of advertising in the Chicago Tribune, on account.
5. Paid $520 cash for office supplies.
6. Performed services worth $13,000. Cash of $3,100 is received from customers, and the balance of $9,900 is billed to customers on account.
7. Paid $310 cash dividend.
8. Paid Chicago Tribune amount due in transaction (4).
9. Paid employees' salaries $1,090.
10. Received $9,900 in cash from customers billed previously in transaction (6).

Stockholders' Equity Retained Earnings Revenues Expenses $ Dividends $ Advertising Expense Dividends Rent Expense Salaries and Wages Expense Service Revenue