AP3-2 il December 31, 2017 Recording Journal Entries (13-2) Sandro Spina is the president of TemPro Inc., a companu that provides temporary employees not-for-pront companies. TemPro has been operating for five wears, its revenues are increasing each passing year. You have been hired to help Sandro in analyzing the following transactions for the first two weeks of April Aprill Purchased office supplies for $2.600 on account. 3 Received the April telephone bill for $1,950 to be paid in May. 6 Billed the local United Way $23,500 for temporary services provided. 8 Paid $3,005 for supplies purchased and recorded on account last period 8 Placed an advertisement in the local paper for $1.400 cash. 9 Purchased a new computer for the office costing $2,300 cash. 10 Paid employee wages of $11,000. Or this amount, $3,800 had been eamed and recorded in the wages payable account in the prior period. 11 Received $12,500 on account from the local United Way office for services provided on April 5. 12 Purchased land as the site of a future office for $50,000. Paid $10,000 down and signed a note payable for the balance. The note is due in five years and has an annual interest rate of 10 percent. 13 Issued 3,000 additional shares for cash at $45 per share in anticipation of building a new office. 14 Billed Family & Children's Service $14,500 for services rendered. Required: Prepare a journal entry to record each of the transactions. Be sure to categorize each account as an asset (A), a liability (L), shareholders' equity (SE), a revenue (R), or an expense (E)