PrecisionLaser Centres showed the following selected activities during the month of April 2020.

April5Performed surgery on a customer today and collected $4,000 cash.8Purchased surgical supplies on credit; $18,400.10Contacted a client's lawyer today regarding a complaint about the surgery. The client is planning to sue for $110,000.18Paid salaries; $35,000.20Performed seven surgeries today, all on credit; $3,800 each.21Paid for the surgical supplies purchased on April 8.22Paid the April utilities bill today; $1,500.29Collected from five of the credit customers of April 20.

Record the journal entries for the above transactions.(If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)