Winter Waters started an environmental consulting company and during the first month of operations, the business completed the following transactions. Record each transaction in the journal below. Apr.2 Waters began the business with an investment of $75,000 cash and a building valued at $25,000. Apr.3 Purchased office supplies on account, $2,000. Apr. 4 Paid cash for office furniture, $14,000. Apr.5 Performed consulting services on account, $5,000. Apr. 8 Paid $1,000 on the account payable created on Apr. 3. Apr. 10 Received a $2,500 bill for advertising expense that will be paid in the near future. Apr. 15 Paid cash for employee's salary, $2,200. Apr. 19 Received cash on account, $1,000 Apr. 25 Paid cash for the following expenses: Rent $1,000, Utilities $450, Security Service $250. Apr. 30 Waters withdrew cash, $4,500. ADJ-01 Office supplies on hand at Apr 30 were $1,500. Make the adjusting journal entry. ADJ-02 Accrued employee salaries at Apr 30 were $1,000. Make the adjusting journal entry. ADJ-03 Building depreciation for the month was $208. Make the adjusting journal entry. ADJ-04 Furtniture depreciation for the month was $167. Make the adjusting journal entry. ADJ-OS Accrued revenue for services performed at Apr 30 were $2,500. Make the adjusting journal entry. Waters Environmental Consulting Trial Balance April 30, 2019 Account Name Debit Credit TOTALS