Prepare the required adjusting entries, if any: General Journal. April 30,2019

a.) On April 2, the company prepaid $11,400 cash for twelve months' rent for office space.

b.) The balance in prepaid insurance represents the premium paid for a 12-month insurance policy the policy's coverage began on April 1.

c.) Office supplies on hand as of April 30 total $1,400.

d.) Straight-line depreciation of office equipment, based on a 5-year life and a $8,500 salvage value, is $550 per month.

e.) The company has completed work for a client, but has not yet billed the $2,200 fee.

f.) Wages due to employees, but yet paid, as of April 30 total $3,200.

Paul Clark opened a web consulting business called People First and recorded the following transactions in its first month of operations. Apr. 1 Clark invests $92,000 cash along with office equipment valued at $33,000 in the company. Apr. 2 The company prepaid $11,400 cash for twelve months' rent for office space. The company's policy is record prepaid expenses in balance sheet accounts. Apr. 3 The company made credit purchases for $8,500 in office equipment and $3,800 in office supplies. Payment is due within 10 days. Apr. 6 The company completed services for a client and immediately received $5,800 cash. Apr. 9 The company completed a $13,000 project for a client, who must pay within 30 days. Apr. 13 The company paid $12,300 cash to settle the account payable created on April 3. Apr. 19 The company paid $3,360 cash for the premium on a 12-month insurance policy. The company's policy is record prepaid expenses in balance sheet accounts. Apr. 22 The company received $4,800 cash as partial payment for the work completed on April 9. Apr. 25 The company completed work for another client for $5,300 on credit. Apr. 28 Clark withdrew $6,100 cash from the company for personal use. Apr. 29 The company purchased $2,000 of additional office supplies on credit. Apr. 30 The company paid $3,100 cash for this month's utility bill