April $1$Kennedy invests $$98,000$ cash along with office equipment valued at $$29,000$ in the company.April $2$The company prepaid $$9,600$ cash for twelve months$$ rent for office space. The company's policy is record prepaid expenses in balance sheet accounts.April $3$The company made credit purchases for $$8,600$ in office equipment and $$4,200$ in office supplies. Payment is due within $10$ days.April $6$The company completed services for a client and immediately received $$5,800$ cash.April $9$The company completed a $$9,000$ project for a client, who must pay within $30$ days.April $13$The company paid $$12,800$ cash to settle the account payable created on April $3.$April $19$The company paid $$2,640$ cash for the premium on a $12-$month insurance policy. The company's policy is record prepaid expenses in balance sheet accounts.April $22$The company received $$3,900$ cash as partial payment for the work completed on April $9.$April $25$The company completed work for another client for $$4,500$ on credit.April $28$Kennedy withdrew $$6,100$ cash from the company for personal use.April $29$The company purchased $$1,200$ of additional office supplies on credit.April $30$The company paid $$1,500$ cash for this month$$s utility bill. Descriptions of items that require adjusting entries on April $30,2021,$ follow. a$)$ On April $2,$ the company prepaid $$9,600$ cash for twelve months' rent for office space. b$)$ The balance in Prepaid insurance represents the premium paid for a $12-$month insurance policy the policy's coverage began on April $1.$ c$)$ Office supplies on hand as of April $30$ total $$1,800.$ d$)$ Straight$-$line depreciation of office equipment, based on a $5-$year life and a $$7,600$ salvage value, is $$500$ per month. e$)$ The company has completed work for a client, but has not yet billed the $$2,200$ fee. f$)$ Wages due to employees, but not yet paid, as of April $30$ total $$3,200.$