Precision Laser Centres showed the following selected activities during the month of April 2023.
 

April	5	Performed surgery on a customer today and collected $4,900 cash.
	8	Purchased surgical supplies on credit; $19,300.
	10	Contacted a client’s lawyer today regarding a complaint about the surgery. The client is planning to sue for $100,000.
	18	Paid salaries; $44,000.
	20	Performed six surgeries today, all on credit; $4,700 each.
	21	Paid for the surgical supplies purchased on April 8.
	22	Paid the April utilities bill today; $1,950.
	29	Collected from four of the credit customers of April 20.

Record the journal entries for the above transactions.