Journalize the following selected transactions for April 2011 in a two-column journal. Journal entry explanations may be omitted.
April 1 Received cash for capital stock, $14,000.
2 Received cash for providing accounting services, $9,500.
3 Billed customers on account for providing services, $4,200.
4 Paid advertising expense, $700.
5 Received cash from customers on account, $2,500.
6 Paid cash dividends, $1,000.
7 Received telephone bill, $900.
8 Paid telephone bill, $900.