Harris Tree Cellular, Inc., completed the following transactions during April 2010, its first month of operations:
Apr 1 Received $19,100 and issued common stock.
2 Purchased $300 of office supplies on account.
4 Paid $14,700 cash for land to use as a building site.
6 Performed service for customers and received cash of $2,700.
9 Paid $200 on accounts payable.
17 Performed service for ShipEx on account totaling $1,000.
23 Collected $200 from ShipEx on account.
30 Paid the following expenses: salary, $1,300; rent, $500.

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