TRANSACTIONS Apr. 1. Received cash from owner as an investment, $2,800.00. R1. Apr. 2. Paid cash for supplies, $415.00. C1. Apr. 5. Bought supplies on account from Supply Mart, $600.00. M1. Apr. 7. Paid cash for insurance, $500.00. C2. Apr. 9. Paid cash on account to Supply Mart, $300.00. C3. Apr. 12. Paid cash for rent, $650.00. C4. Apr. 13. Received cash from sales, $2,500.00. T13. Apr. 14. Sold services on account to K. Spah, $480.00. S1. Apr. 19. Paid cash for electric bill, $220.00. C5. Apr. 20. Received cash on account from K. Spah, $255.00. R2. Apr. 21. Paid cash to owner as a withdrawal of equity, $1,500.00. C6. Apr. 23. Sold services on account to K. Spah, $150.00. S2. Apr. 27. Paid cash to owner as withdrawal of equity, $800.00. C7. Apr. 29. Received cash on account from K. Spah, $150.00. R3. Apr. 30. Received cash from sales, $625.00. T30.

Apr. 1. Received cash from owner as an investment, \$2,800.00. R1. Apr. 2. Paid cash for supplies, \$415.00. C1. Apr. 5. Bought supplies on account from Supply Mart, \$600.00. M1. Apr. 7. Paid cash for insurance, $500.00. C2. Apr. 9. Paid cash on account to Supply Mart, $300.00. C3. Apr. 12. Paid cash for rent, $650.00. C4. Apr. 13. Received cash from sales, $2,500.00. T13. Apr. 14. Sold services on account to K. Spah, $480.00. S1. Apr. 19. Paid cash for electric bill, $220.00. C5. Apr. 20. Received cash on account from K. Spah, \$255.00. R2. Apr. 21. Paid cash to owner as a withdrawal of equity, $1,500.00. C6. Apr. 23. Sold services on account to K. Spah, \$150.00. S2. Apr. 27. Paid cash to owner as withdrawal of equity, $800.00. C7. Apr. 29. Received cash on account from K. Spah, \$150.00. R3. Apr. 30. Received cash from sales, \$625.00. T30