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Jan.

Jeffrey Wilson, owner, invested $121,

7

5

0 cash in the company.

The company purchased office supplies for $1,950 cash.

3

The company purchased $1

6

,050 of office equipment on credit.

4

The company received $16,900 cash as fees for services provided to a customer.

The company paid $16,050 cash to settle the payable for the office equipment purchased on January 3.

The company billed a customer $3,400 as fees for services provided.

The company paid $1,9

25

cash for the monthly rent.

8

The company collected $1,650 cash as partial payment for the account receivable created on January 6.

Jeffrey Wilson withdrew $10,700 cash from the company for personal use.

Apr.

Miller invested $1

19

,000 cash along with office equipment valued at $32,500 in the company.

The company prepaid $16,800 cash for 12 months’ rent for office space. The company’s policy is record prepaid expenses in balance sheet accounts.

The company made credit purchases for $9,

30

0 in office equipment and $4,900 in office supplies. Payment is due within 10 days.

The company completed services for a client and immediately received $7,900 cash.

The company completed a $12,500 project for a client, who must pay within 30 days.

13

The company paid $14,200 cash to settle the account payable created on April 3.

The company paid $5,520 cash for the premium on a 12-month insurance policy. The company’s policy is record prepaid expenses in balance sheet accounts.

22

The company received $7,500 cash as partial payment for the work completed on April 9.

The company completed work for another client for $5,200 on credit.

28

Miller withdrew $6,000 cash from the company for personal use.

29

The company purchased $1,900 of additional office supplies on credit.

The company paid $2,900 cash for this month’s utility bill.