The following business transactions were completed by Elite Realty during April 2016. Enter the transactions through the 23rd on Page 18 of the two-column journal: Apr. 1 Paid rent on office for month, $6,500 2 Purchased office supplies on account, $2,300. 5 Paid insurance premiums, $6,000. 10 Received cash from clients on account, S52,300 15 Purchased land for a future building site for $200,000, paying $30,000 in cash and giving a note payable for the remainder. 17 Paid creditors on account, $6,450. 20 Returned a portion of the office supplies purchased on April 2, receiving full credit for their cost, $325 23 Paid advertising expense, $4,300. Enter the remaining transactions on Page 19 of the two-column journal: Apr. 27 Discovered an error in computing a commission; received cash from the salesperson for the overpayment, $2,500 28 Paid automobile expense, $1,500. 29 Paid miscellaneous expenses, $1,400 30 Recorded revenue earned and billed to clients during the month, $57,000 30 Paid salaries and commissions for the month, $11,900. 30 Paid dividends, $4,000. 30 Land purchased on April 15 used by local merchants association as a parking lot in May and June, during a street rebuilding program; received advance payment of $10,000