Vera Ernst is a licensed dentist. During the first month of the operation of her business, the following events and transactions occurred. April 1 Invested $23,000 cash in her business. 1 Hired a secretary-receptionist at a salary of $800 per week payable monthly. 2 Paid office rent for the month $1,1003 Purchased dental supplies on account from Dazzle Company $4,900.10 Performed dental services and billed insurance companies $4,600.11 Received $1,300 cash advance from Leah Mataruka for an implant. 20 Received $2,500 cash for services performed from Michael Santos. 30 Paid secretary-receptionist for the month $3,200.30 Paid $3,140 to Dazzle for accounts payable due. Journalize the transactions.

The journal entry for each transaction is given below.

April 1 Invested $23,000 cash in her business.

Debit Cash Asset $ 23,000

Credit Capital Account $ 23,000

1 Hired a secretary-receptionist at a salary of $800 per week payable monthly.

(No entry required)

2 Paid office rent for the month $1,100

Debit Rent Expense $ 1,100

Credit Cash Asset $ 1,100

3 Purchased dental supplies on account from Dazzle Company $4,900.

Debit Supplies Inventory $ 4,900

Credit Account Payable $ 4,900

10 Performed dental services and billed insurance companies $4,600

Debit Receivables account $ 4,600

Credit Service Revenue $ 4,600

.11 Received $1,300 cash advance from Leah Mataruka for an implant.

Debit Cash Asset $ 1,300

Credit Advance Income Liability $ 1,300

20 Received $2,500 cash for services performed from Michael Santos.

Debit Cash Asset Account $ 2,500

Credit Receivable Account $ 2,500

30 Paid secretary-receptionist for the month $3,200.

Debit Salary Expense $ 3,200

Credit Cash Asset $ 3,200

30 Paid $3,140 to Dazzle for accounts payable due

Debit Account Payable $ 3,140

Credit Cash Asset $ 3,140