Spicewood Stables, Inc. was established in Dripping Springs, Texas, on April 1. The company provides stables, care for animals, and grounds for riding and showing horses. You have been hired as the new Assistant Controller. The following transactions for April are provided for your review.

1.	Received contributions from investors and issued $160,000 of common stock on April 1.
2.	Built a barn and other buildings for $230,000. On April 2, the company paid half the amount in cash on April 1 and signed a three-year note payable for the balance.
3.	Provided $22,000 in animal care services for customers on April 3, all on credit.
4.	Rented stables to customers who cared for their own animals; received cash of $13,500 on April 4.
5.	On April 5, received $2,150 cash from a customer to board her horse in May, June, and July (record as Unearned Revenue).
6.	Purchased hay and feed supplies on account on April 6 for $3,400.
7.	Paid $2,620 on accounts payable on April 7 for previous purchases.
8.	Received $1,800 from customers on April 8 on accounts receivable.
9.	On April 9, prepaid a two-year insurance policy for $6,200. for coverage starting in May.
10.	On April 28, paid $1,650 in cash for water utilities incurred in the month.
11.	Paid $14,200 in wages on April 29 for work done this month.
12.	Received an electric utility bill on April 30 for $2,020 for usage in April; the bill will be paid next month. Prepare the journal entry for each of the above transactions. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)