Green Tree Cellular, Inc., completed the following transactions during April
2010, its first month of operations:
Apr 1 Received $19,600 and issued common stock.
2 Purchased $900 of office supplies on account.
4 Paid $14,600 cash for land to use as a building site.
6 Performed service for customers and received cash of $2,500.
9 Paid $200 on accounts payable.
17 Performed service for UPS on account totaling $1,200.
23 Collected $900 from UPS on account.
30 Paid the following expenses: salary, $1,900; rent, $1,400.

Requirement
1. Record the transactions in the journal of Green Tree Cellular, Inc. Key transactions by date and include an explanation for each entry.