For the past several years, Kelly Pitney has operated a part-time consulting business from her home. As of April 1, 2006, Kelly decided to move to rented quarters and to operate the business, which was to be known as Hippocrates Consulting, on a full-time basis. Hippocrates Consulting entered into the following transactions during April: April 1. The following assets were received from Kelly Pitney: cash, $13,100; accounts receivable, $3,000; supplies, $1,400; and office equipment, $12,500. There were no liabilities received.

1. Paid three months' rent on a lease rental contract, $4,800.

2. Paid the premiums on property and casualty insurance policies, $1,800.

3. Received cash from clients as an advance payment for services to be provided and recorded it as unearned fees, $5,000.

4. Purchased additional office equipment on account from Office Station Co., $2,000.

5. Received cash from clients on account, $1,800.Paid cash for a newspaper advertisement, $120. Paid Office Station Co. for part of the debt incurred on April 5, $1,200.Recorded services provided on account for the period April 1-12, $4,200.Paid part-time receptionist for two weeks' salary, $750.Recorded cash from cash clients for fees earned during the period April 1-16, $6,250.Paid cash for supplies, $800. Recorded services provided on account for the period April 13-20, $2,100. Recorded cash from cash clients for fees earned for the period April 17-24, $3,850.Received cash from clients on account, $5,600.Paid part-time receptionist for two weeks' salary, $750. 29. Paid telephone bill for April, $130.Paid electricity bill for April, $200.Recorded cash from cash clients for fees earned for the period April 25-30, $3,050.Recorded services provided on account for the remainder of April, $1,500.Kelly with drew $6,000 for personal use.