April 2

Invested $32,000 cash and equipment valued at $14,000 in the business 

2

Hired a secretary-receptionist at a salary of $290 a week payable monthly 

3

Purchased supplies on an account $700. (Debit an asset account.) 

7

Paid office rent of $600 for the month 

11

Completed a tax assignment and billed client $1,100 for services they rendered. (Use Service Revenue account.)

12

Received $3,200 advance on a management consulting engagement. 

17

Received cash of $2,300 for services completed for Ferengi Co. 

21

Paid insurance expenses at $110. 

30

Paid secretary-receptionist $1,160 for the month. 

30

A count of supplies indicated that $120 of supplies had been used. 

30

Purchased a new computer for $6,100 with personal funds. (The computer will be used exclusively for business purposes.)