The T-accounts below summarize the ledger of Sage Hill Inc. at the end of the first month of operations Common Stock Apr. 113,100 Service Revenue Apr. 74,500 Apr. 12500 Salaries and Wages Expense Apr. 15,500 Prepare the journal entries that resulted in the amounts posted to the accounts. Present them in the order they occurred. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)