Write the general journal entries for each of the following transactions (A through M) for Davis Designs, Inc., a newly formed design firm, for its first month of operations (April 20X1) that were subsequently recorded here in the general ledger (shown below). (Note: One transaction or journal entry could affect several accounts.)

General Ledger
Cash		Accounts receivable
Date	Debit	Credit	Dr. (Cr.) Bal.		Date	Debit	Credit	Dr. (Cr.) Bal.
A	200,000		200,000		D	36,000		36,000
B		50,000	150,000		F		18,000	18,000
C		1,000	149,000
E		16,000	133,000		Office supplies
F	18,000		151,000		Date	Debit	Credit	Dr. (Cr.) Bal.
G	10,000		161,000		C	1,000		1,000
H	14,000		175,000		L		600	400
K		17,000	158,000
Office equipment		Accumulation depreciationoffice equipment
Date	Debit	Credit	Dr. (Cr.) Bal.		Date	Debit	Credit	Dr. (Cr.) Bal.
B	500,000		500,000		J		2,000	-2,000
Note payable		Unearned client service revenue
Date	Debit	Credit	Dr. (Cr.) Bal.		Date	Debit	Credit	Dr. (Cr.) Bal.
B		450,000	-450,000		G		10,000	-10,000
Income tax payable		Dividends payable
Date	Debit	Credit	Dr. (Cr.) Bal.		Date	Debit	Credit	Dr. (Cr.) Bal.
M		4,200	-4,200		I		1,000	-1,000
Common stock		Dividends
Date	Debit	Credit	Dr. (Cr.) Bal.		Date	Debit	Credit	Dr. (Cr.) Bal.
A		200,000	-200,000		I		1,000	1,000
Client service revenues
Date	Debit	Credit	Dr. (Cr.) Bal.
D		36,000	-36,000
H		14,000	-50,000
Depreciation expense: office equipment		Salary expense
Date	Debit	Credit	Dr. (Cr.) Bal.		Date	Debit	Credit	Dr. (Cr.) Bal.
J	2,000		2,000		E	16,000		16,000
					K	17,000		33,000
Office supplies expense		Income tax expense
Date	Debit	Credit	Dr. (Cr.) Bal.		Date	Debit	Credit	Dr. (Cr.) Bal.
L	600		600		M	4,200		4,200