Requirement 1. Record the

AprilApril

transactions in the journal. Use the following accounts: Cash; Accounts Receivable; Office Supplies; Land; Furniture; Automobile; Accounts Payable; Unearned Revenue;

MerkMerk,

Capital;

MerkMerk,

Withdrawals; Service Revenue; Salaries Expense; and Rent Expense. Include an explanation for each entry. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.)

Apr.Apr.

4: Collected

$ 3 comma 500$3,500

cash from a client on account.

Date

Accounts and Explanation

Post. Ref.

Debit

Credit

Apr. 4

Apr.Apr.

8: Performed tax services for a client on account,

$ 4 comma 900$4,900.

Date			Accounts and Explanation	Post. Ref.	Debit	Credit
		Apr. 8

Apr.Apr.

13: Paid

$ 2 comma 200$2,200

on account.

Date			Accounts and Explanation	Post. Ref.	Debit	Credit
		Apr. 13

Apr.Apr.

14: Purchased furniture on account,

$ 4 comma 400$4,400.

Date			Accounts and Explanation	Post. Ref.	Debit	Credit
		Apr. 14

Apr.Apr.

15:

MerkMerk

contributed his personal automobile to the business. The automobile had a market value of

$ 12 comma 000$12,000.

Date			Accounts and Explanation	Post. Ref.	Debit	Credit
		Apr. 15

Apr.Apr.

18: Purchased office supplies on account,

$ 1 comma 200$1,200.

Date			Accounts and Explanation	Post. Ref.	Debit	Credit
		Apr. 18

Apr.Apr.

19: Received

$ 2 comma 450$2,450

for tax services performed on

AprilApril

8.

Date			Accounts and Explanation	Post. Ref.	Debit	Credit
		Apr. 19

Apr.Apr.

20:

MerkMerk

withdrew cash of

$ 2 comma 500$2,500.

Date			Accounts and Explanation	Post. Ref.	Debit	Credit
		Apr. 20

Apr.Apr.

21: Received

$ 3 comma 200$3,200

cash for consulting work completed.

Date			Accounts and Explanation	Post. Ref.	Debit	Credit
		Apr. 21

Apr.Apr.

24: Received

$ 1 comma 500$1,500

cash for accounting services to be completed next month.

Date			Accounts and Explanation	Post. Ref.	Debit	Credit
		Apr. 24

Apr.Apr.

27: Paid office rent,

$ 1 comma 300$1,300.

Date			Accounts and Explanation	Post. Ref.	Debit	Credit
		Apr. 27

Apr.Apr.

3030:

Paid employee salary,

$ 1 comma 400$1,400.

Date			Accounts and Explanation	Post. Ref.	Debit	Credit
		Apr. 28

Apr.Apr.	4		Collected $ 3 comma 500$3,500 cash from a client on account.
	8		Performed tax services for a client on account, $ 4 comma 900$4,900.
	13		Paid $ 2 comma 200$2,200 on account.
	14		Purchased furniture on account, $ 4 comma 400$4,400.
	15		MerkMerk contributed his personal automobile to the business in exchange for capital. The automobile had a market value of $ 12 comma 000$12,000.
	18		Purchased office supplies on account, $ 1 comma 200$1,200.
	19		Received $ 2 comma 450$2,450 for tax services performed on AprilApril 8.
	20		MerkMerk withdrew cash of $ 2 comma 500$2,500.
	21		Received $ 3 comma 200$3,200 cash for consulting work completed.
	24		Received $ 1 comma 500$1,500 cash for accounting services to be completed next month.
	27		Paid office rent, $ 1 comma 300$1,300.
	28		Paid employee salary, $ 1 comma 400$1,400.

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