In April 2016, Jack Lang opened a new cleaning service in Victoria. Please assist him by journalizing the following business transactions:
2016
Apr. 1 Jack Lang invested $6,000 worth of cleaning equipment as well as $3,000 cash in the new business.
....... 2 Purchased cleaning supplies on account from Rex Co., $500.
....... 9 Purchased office equipment on account from Ross Stationery, $400.
...... 12 Jack paid his home telephone bill from the company bank account, $60.
...... 19 Received $600 cash for cleaning services performed.
...... 22 Advertising bill was received but not yet paid, $75.
...... 23 Hydro bill was received but not yet paid, $90.
...... 26 Performed cleaning services for Eastgate School, $700; however, payment will not be received until May.
..... 29 Paid salaries expense, $400.
..... 30 Paid Ross Stationery half the amount owed from April 9 transaction.
The chart of accounts for Jack's Cleaning Service includes: Cash, 111; Accounts Receivable, 112; Prepaid Rent, 114; Cleaning Supplies, 116; Office Equipment, 120; Cleaning Equipment, 121; Accounts Payable, 211; Jack Lang, Capital, 311; Jack Lang, Withdrawals, 312; Cleaning Fees Earned, 411; Advertising Expense, 511; Hydro Expense, 512; and Salaries Expense, 514.