Shea deposited $40,000 in a new business bank account titled Amos Shea, CPA. The business Apr. 5 issued common stock to Shea. Apr. 6 Paid $100 cash for letterhead stationery for new office. Apr. 7 Purchased office furniture for the office on account, $6,500. Apr. 10 Consulted with tax client and received $1,500 for services rendered Apr. 11 Paid utilities, $200 Apr. 12 Finished tax hearings on behalf of client and submitted a bill for accounting services, $9,000. Apr. 18 Paid office rent, $1,700 Apr. 25 Received amount due from client that was billed on April 12 Apr. 27 Paid full amount of accounts payable created on April 7 Apr. 30 Cash dividends of $4,000 were paid to stockholders. ASSETS LIAB EQUITY Contr. Cap. . + Retained Earnings Cash + A/R + Office Office + Fum. AVP + Com Div. + Service Rent Util. Sup Stock Rev. Exp. Exp 4/5 40,000 + 4/6 (100) 0 100 0 0 0 Bal 39.000 417 39,000 0 lo 6,500 + Bal 39.000 4/10 39,000 Bal 4/11 200 Bal 4/12 Ball 4/18 Bal 4125 Bal. 4/27 Bal 4/30 Bal