The following business transactions were completed by Elite Realty during April 20 Y3. Enter the transactions through the 23 rd on Page 18 of the two-column journal: Apr. 1 Paid rent on office for month, $4,000. 2 Purchased office supplies on account, $2,000. 5 Paid insurance premiums, $5,000. 10 Received cash from clients on account, $52,500. 15 Purchased land for a future building site for $221,500, paying $28,000 in cash and giving a note payable for the remainder. 17 Paid creditors on account, $5,850 20 Returned a portion of the office supplies purchased on April 2, receiving full credit for their cost, $320. 23 Paid advertising expense, $4,400