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Instructions: Journalize the transactions in the general journal
April 2 Invested $32,000 cash and equipment valued at $14,000 in the business.

April 2  Hired a secretary-receptionist at a salary of $290 per week payable monthly.

April 3 Purchased supplies on account $700. (Debit an asset account.)

April 7 Paid office rent of $600 for the month.
April 11 Completed a tax assignment and billed client $1,100 for services rendered. (Use Service Revenue account.) April 12 Received $3,200 advance on a management consulting engagement.

April 17 Received cash of $2,300 for services completed for Ferengi Co.
April 17 Paid insurance expense $110.

April 30 Paid secretary-receptionist $1,160 for the month.

April 30 A count of supplies indicated that $120 of supplies had been used.

April 30 Purchased a new computer for $6,100 with personal funds. (The computer will be used exclusively for business purposes.

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