Prepare journal entries for the transactions below.

A company entered into the following transactions during April. This is the first month of their operation.

1. April 1^st: Signed a lease and made a payment of $4,500 to the landlord comprised of three months rent covering April, May, and June.
2. April 3^rd: Purchased equipment on account for $35,000.
3. April 4^th: Purchased supplies for $2,000, paid with cash.
4. April 10^th: Performed services and sent a bill of $57,000 to a customer.
5. April 15^th: Received a payment of $24,000 for services to be performed in May.
6. April 20^th: Collected $14,000 from the customer billed on April 10^th.
7. April 21^st: Made a $15,000 payment on account for equipment that was purchased on April 3^rd.
8. April 30^th: Received bills for the current month from telephone and electricity companies totaling $380; payments will be made next month.
9. April 30^th: Paid employees $11,000 for work done during the month.

J. April 30^th: Physical count of supplies shows the supplies bought on April 4^th only have $400 worth left.

K. April 30^th: Adjusted the rent expense (see transaction A).