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At January 1 (beginning of its fiscal year), Freeman, Incorporated, a financial services consulting firm, reported the following account balances (in thousands, except for par and market value per share):

Cash	$1,980	Accounts payable	$290
Short-term investments	490	Unearned revenue	1,400
Accounts receivable	3,650	Salaries payable	950
Supplies	230	Short-term note payable	860
Prepaid expenses	4,800	Common stock ($1 par value)	130
Office equipment	1,210	Additional paid-in capital	6,640
		Retained earnings	2,090

1. Received $9,580 cash for consulting services rendered.
2. Issued 26 additional shares of common stock at a market price of $160 per share.
3. Purchased $720 of office equipment, paying 30 percent in cash and owing the rest on a short-term note.
4. Received $970 from clients for consulting services to be performed in the next year.
5. Bought $550 of supplies on account.
6. Incurred and paid $1,880 in utilities for the current year.
7. Consulted for clients in the current year for fees totaling $1,700, due from clients in the next year.
8. Received $3,060 from clients paying on their accounts.
9. Incurred $6,290 in salaries in the current year, paying $5,380 and owing the rest (to be paid next year).
10. Purchased $1,310 in short-term investments and paid $880 for insurance coverage beginning in the next fiscal year.
11. Received $50 in interest revenue earned in the current year on short-term investments.

Required:

1. Prepare journal entries for each transaction for the current year.

Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in thousands, not in dollars.