Show each of the transactions described below as a journal entry including the date and then post each of the entries to the T-accounts

April 1:  Paid three months’ rent on a lease rental contract, $4,800

           2:  Paid a six-month insurance premium for $1,800

           4:  Received cash from clients as an advance payment for services to provided and recorded as unearned fees, $5,000

           5:  Purchased additional office equipment on account from Office Station Co. $2,000.

           6:  Received cash from clients on account, $1,800.

          10:  Paid cash for a newspaper advertisement, $120

          12:  Paid Office Station Co. for part of the debt incurred on April 5, $1200.

          12:  Recorded services provided on account for the period April 1-12, $4,200.

          14.  Paid part-time receptionist for two weeks’ salary, $750.

          17:  Recorded cash from cash clients for fees earned during the period April  1-16, $6,250.

           18:  Paid cash for supplies, $800.

           20:  Recorded services provided on account for the period April 13-20, $2,100.

           24:  Recorded cash from cash clients for fees earned the period April 17-24, $3,850.

           26:  Received cash from clients on account, $5,600.

           27:  Paid part-time receptionist for two weeks’ salary, $750.

           29:  Paid telephone bill for April, $130.

           30:  Paid electricity bill for April, $200.

           30:  Recorded cash from cash clients for fees earned for the period April 25-30  $3,050.

           30:  Recorded services provided on account for the remainder of April, $1,500.

           30.  A dividend of $6,000 was declared and paid.

The following are adjusting entries to be recorded on April 30th:

1. Insurance expired during April is $300.
2. Supplies on hand on April 30 are $1,350.
3. Depreciation of office equipment for April is $700.
4. Accrued receptionist salary on April 30 is $120.
5. Rent expired during April is $1,600.
6. Unearned fees on April 30 are $2,500.

T-accounts below:

                                                Accounts

        Cash                                 Receivable                   Supplies                     Prepaid Rent

---------------------                 -------------------              --------------                         ---------------

$13,100                             $3,000                          $1,400                                                                   

                                                                                    Office                          Accumulated

                                    Prepaid Insurance              Equipment                      Depreciation

                                    --------------------------     -------------------                 -------------------

                                                                           $12,500

                                                                                     Unearned

Accounts Payable        Salaries Payable                      Fees                          Common Stock

-----------------------        ---------------------                   ----------------               --------------------

                                                                                                                                   $30,000

Retained Earnings             Fees Earned                    Salary Expense          Rent Expense

------------------------           -----------------                     ----------------------       ------------------

                                          Depreciation                                                          Miscellaneous

Supplies Expense               Expense                          Insurance Expense        Expense

-----------------------            ---------------------                -------------------------     -----------------