Brown is a licensed CPA. During the first month of operations of her business (a sole proprietorship), the following events and transactions occurred.
April 2 Invested $73,600 cash and equipment valued at $32,200 in the business.
2 Hired a secretary-receptionist at a salary of $667 per week, payable monthly.
3 Purchased supplies on account $1,610. (Debit an asset account.)
7 Paid office rent of $1,380 for the month.
11 Completed a tax assignment and billed client $2,530 for services rendered. (Use Service Revenue account.)
12 Received $7,360 advance on a management consulting engagement.
17 Received cash of $5,290 for services completed for Calunga Co.
21 Paid insurance expense $253.
30 Paid secretary-receptionist $2,668 for the month.
30 A count of supplies indicated that $276 of supplies had been used.
30 Purchased a new computer for $14,030 with personal funds. (The computer will be used exclusively for business purposes.)

Instructions
Journalize the transactions in the general journal. (Omit explanations.)