Transactions for the month of April

April 1 - Acquired $55000 to establish the company out of which $33000 was received from an initial investment through the issue of common stock to themselves and the remaining $ 22000 from a bank loan by signing a note. The entire note is due in 5 years and has a 7 percent annual interest rate. Interest is payable in cash on March 31 of each year.

April 1 - Paid $4200 (represents 3 months) in advance rent for a one-year lease on kitchen space.

April 1 - Paid $35000 to purchase a refrigerator. The refrigerator is expected to have a useful life of 5 years and a salvage value of $5000 at the end of 5 years.

April 6 - Purchased supplies for $500 for cash.

April 9 - Received $700cash as an advance payment from a client to be served in May.

April 10- Recorded sales to customers. Cash receipts were $700, and invoices for sales on account were $1500

April 15- Paid $1460 cash for employee semi-monthly salaries.

April 16- Collected $400 from accounts receivable.

April 23-Received monthly utility bills amounting to $340 and the bills are to be paid in May.

April 25-Paid advertising expense for advertisements run during April, $260.

April 30- Recorded services to customers. Cash receipts were $1300 and invoices for services on account were $1800.

April 30 - Paid $1460 cash for employee salaries.

I am trying to determine the closing balance for the month of April, however, I am unable to decide what transactions to use in the calculation and whether they should be added or subtracted can someone help me with that?