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E2-18A. (Learning Objectives 2, 3: Understanding how accounting works; journalizing transactions) Harris Tree Cellular, Inc., completed the following transactions during April 20X6, its first month of operations: Apr 1 Received $18,200 and issued ordinary shares. 2 Purchased $200 of office supplies on account. 4 Paid $15,200 cash for land to use as a building site. 6 Performed service for customers and received cash of $3,300. 9 Paid $100 on accounts payable. 17 Performed service for ShipEx on account totaling $2,100. 23 Collected $1,090 from ShipEx on account. 30 Paid the following expenses: salary, $1,200; rent, $600. Requirement 1. Record the transactions in the journal of Harris Tree Cellular, Inc. Key transactions by date and include an explanation for each entry.5212. (Learning Objective 2: Using key accounting terms) Accounting has its own vocabulary and basic relationships. Match the accounting terms at left with the corresponding denition or meaning at right. 1. Normal balance A. Record of transactions ___ 2. Payable B. Always an asset __ 3. Journal C. Left side of an account __ 4. Receivable D. Side of an account where increases are recorded __ 5. Owners' equity E. Copying data from the journal to the ledger __ 6. Debit F. A decrease in shareholders' equity ___ 7. Expense G. Always aliability __ 8. Net income [-1. Revenues - Expenses __ 9. Ledger I. Collection of accounts used in a business __ 10. Posting J. Assets Liabilities