On April 1, Sarah Walker created a new travel agency, Walker Travel. The following transactions occurred during the company’s first month. Apr. 1 Walker invested $36,000 cash and computer equipment worth $10,200 in the company.
Apr. 2 The company rented furnished office space by paying $2,400 cash for the first month’s (April) rent.
Apr. 3 The company purchased $2,200 of office supplies for cash.
Apr. 10 The company paid $3,240 cash for the premium on a 12-month insurance policy. Coverage begins on April 11.
Apr. 14 The company paid $2,100 cash for two weeks’ salaries earned by employees.
Apr. 24 The company collected $20,000 cash for commissions earned.
Apr. 28 The company paid $2,100 cash for two weeks’ salaries earned by employees.
Apr. 29 The company paid $800 cash for minor repairs to the company’s computer.
Apr. 30 The company paid $650 cash for this month’s telephone bill.
Apr. 30 Walker withdrew $2,100 cash from the company for personal use.

Information for month-end adjustments follows:
Prepaid insurance of $180 has expired this month. At the end of the month, $900 of office supplies are still available. This month’s depreciation on the computer equipment is $170. Employees earned $840 of unpaid and unrecorded salaries as of month-end. The company earned $1,810 of commissions that are not yet billed at month-end.

Requried:
Complete the tabular analysis of the transactions.