Ronnie Walsh opened a web consulting business called Mobility Solutions and recorded the following transactions in its first month of operations Apr. 1 Walsh invests $86,000 cash along with office equipment valued at $37,000 in the company. Apr 2 The company prepaid $10,200 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 $8,400 in office equipment and $4,000 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 $17,000 project for a client, who must pay within 30 days. Apr. 13 The company paid $12,400 cash to settle the account payable created on April 3. Apr. 19 The company paid $2,880 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 $4,200 cash as partial payment for the work completed on April 9 Apr. 25 The company completed work for another client for $6,100 on credit Apr. 28 Walsh withdrew $6,100 cash from the company for personal use Apr. 29 The company purchased $2,800 of additional office supplies on credit. Apr. 30 The company paid $3,100 cash for this month's utility bill. Descriptions of items that require adjusting entries on April 30, 2017, follow a) On April 2, the company prepaid $10,200 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 c) Office supplies on hand as of April 30 total $1,600 d) Straight-line depreciation of office equipment, based on a 5-year life and a $9,400 salvage value, is $600 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 not yet paid, as of April 30 total $3,200