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 Service $ 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)