Diana Mark is the president of ServicePro, Inc., a company that provides temporary employees for not-for- profit companies. ServicePro has been operating for five years; its revenues are increasing with each passing year. You have been hired to help Diana in analyzing the following transactions for the first two weeks of April 2013: April 2 - Purchased office supplies for $500 on account.

April 5 - Billed the local United Way office $3,000 for temporary services provided.

April 8 - Paid $250 for supplies purchased and recorded on account last period.

April 8 - Placed an advertisement in the local paper for $400 cash.

April 9 - Purchased new equipment for the office costing $2,300 cash.

April 10 - Paid employee wages of $1,200, which were incurred in April.

April 11 - Received $1,000 on account from the local United Way office billed on April 5.

April 12 - Purchased land as the site of a future office for $10,000. The land value was appraised as $11,000. Paid $2,000 down and signed a long-term note payable for the balance.

April 13 - Issued 2,000 additional shares of stock for $40 per share in anticipation of building a new office.

April 14 - Billed Family & Children's Services $2,000 for services rendered this month.

April 15 - Received the April utilities bill for $300 to be paid next month.

Required:

1. Prepare the journal entries necessary to record the above transactions.