Jimmy Langenberger is the president of TemPro, Inc., a company that provides temporary employees for not-for-profit companies. TemPro has been operating for five years; its revenues are increasing with each passing year. You have been hired to help Jimmy analyze the following transactions for the first two weeks of April:

a. Billed the local United Way office $23,500 for temporary services provided.
b. Paid $3,005 for supplies purchased and recorded on account last period.
c. Purchased supplies for the office for $2,600 on account.
d. Purchased a new computer for the office costing $3,800 cash.
e. Placed an advertisement in the local paper for $1,400 cash.
f. Paid employee wages of $11,900. Of this amount, $3,800 had been earned by employees and recorded  in the Wages Payable account in the prior period.
g. Issued 3,000 additional shares of common stock for cash at $45 per share in anticipation of building a  new office. The common stock had a par value of $0.50 per share.
h. Received $12,500 on account from the local United Way office for the services provided in (a).
i. Billed Family & Children’s Services $14,500 for services rendered.
j. Purchased land as the site of a future office for $10,000. Paid $3,000 cash as a down payment and  signed a note payable for the balance.
k. Received the April telephone bill for $1,950 to be paid next month.

Required: 
For each of the transactions, prepare journal entries. Be sure to categorize each account as an asset (A),  liability (L), stockholders’ equity (SE), revenue (R), or expense (E).