The following business transactions were completed by Elite Realty during April 2018:

Apr. 1.	Paid rent on office for month, $3,610.
2.	Purchased office supplies on account, $940.
5.	Paid annual insurance premiums, $2,600.
10.	Received cash from clients on account, $18,050.
15.	Purchased land for a future building site for $65,000, paying $7,200 in cash
	and giving a note payable for the remainder.
17.	Paid creditors on account, $3,250.
20.	Returned a portion of the office supplies purchased on November 2, receiving
	full credit for their cost, $140.
23.	Paid advertising expense, $1,440.
27.	Discovered an error in computing a commission; received cash from the salesperson
	for the overpayment, $720.
28.	Paid automobile expense (including rental charges for an automobile), $1,080.
29.	Paid miscellaneous expenses, $320.
30.	Recorded revenue earned and billed to clients during the month, $21,660.
30.	Paid salaries and commissions for the month, $6,550.
30.	Paid dividends, $720.
30.	Rented land purchased on November 15 to local merchants association for
	use as a parking lot in December and January, during a street rebuilding program; received advance payment of $2,170.

Required:

Using the included Unadjusted Trial Balance and the Business Transactions for April 2018, Fill out the following General Journal and Unadjusted Trial Balance for Elite Realty.

Elite Realty Unadjusted Trial Balance March 31, 2018 Account Credit Balances Balances 11 Cash 12 Accounts Receivable 13 Prepaid Insurance 14 Office Supplies 16 Land 21 Accounts Payable 22 Unearned Rent 23 Notes Payable 31 Common Stock 32 Retained Earnings 33 Dividends 41 Fees Earned 51 Salary and Commission Expense 52 Rent Expense 53 Advertising Expense 54 Automobile Expense 59 Miscellaneous Expense 9,450 22,010 6,230 10,000 11,500 107,390 80,790 10,740 6,340 1,930 1,400 135,120 135,120 General Journal Page 18 Credit Date Description Post. Ref. Debit 2018 Apr. 1 Apr. 2 Apr. 5 Apr. 10 Apr. 15 Apr. 17 Apr. 20 Apr. 23 Page 19 Credit General Journal Date Description Post. Ref. Debit 2018 Apr. 27 Apr. 28 Apr. 29 Apr. 30-Re Apr. 30-Salary Apr. 30-Dividends Apr. 30-Rent Elite Realty Unadjusted Trial Balance April 30, 2018 Account Debit Balances Credit Balances No. 5a. Assume that the April 30 transaction for salaries and commissions should have been s5,650. As a result, the unadjusted trial balance in (4) would 5b. Assume that the Aprl 30 transaction for salaries and commissions should have been $5,650. Joumalize the correcting entry. If an amount box does not require an entry, leave it blank. General Journal PAGE 19 Date Description Post. Ref Debit Credit 2018 Apr. 30 c. Assume that the November 30 transaction for salaries and commissions should have been $5,650. Is this error a transposition or slide? Elite Realty Unadjusted Trial Balance March 31, 2018 Account Credit Balances Balances 11 Cash 12 Accounts Receivable 13 Prepaid Insurance 14 Office Supplies 16 Land 21 Accounts Payable 22 Unearned Rent 23 Notes Payable 31 Common Stock 32 Retained Earnings 33 Dividends 41 Fees Earned 51 Salary and Commission Expense 52 Rent Expense 53 Advertising Expense 54 Automobile Expense 59 Miscellaneous Expense 9,450 22,010 6,230 10,000 11,500 107,390 80,790 10,740 6,340 1,930 1,400 135,120 135,120 General Journal Page 18 Credit Date Description Post. Ref. Debit 2018 Apr. 1 Apr. 2 Apr. 5 Apr. 10 Apr. 15 Apr. 17 Apr. 20 Apr. 23 Page 19 Credit General Journal Date Description Post. Ref. Debit 2018 Apr. 27 Apr. 28 Apr. 29 Apr. 30-Re Apr. 30-Salary Apr. 30-Dividends Apr. 30-Rent Elite Realty Unadjusted Trial Balance April 30, 2018 Account Debit Balances Credit Balances No. 5a. Assume that the April 30 transaction for salaries and commissions should have been s5,650. As a result, the unadjusted trial balance in (4) would 5b. Assume that the Aprl 30 transaction for salaries and commissions should have been $5,650. Joumalize the correcting entry. If an amount box does not require an entry, leave it blank. General Journal PAGE 19 Date Description Post. Ref Debit Credit 2018 Apr. 30 c. Assume that the November 30 transaction for salaries and commissions should have been $5,650. Is this error a transposition or slide