The following business transactions were completed by Elite Realty during April 20Y7. Enter the transactions through the 23rd on Page 18 of the two-column journal. Apr. Paid rent on office for month, $6,500. Purchased office supplies on account, $2,300. Paid insurance premiums, $6,000. 10 Received cash from clients on account, $52,300. 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 following 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.