Answer: Please see explanation column for answers
Explanation:
1.To record the Purchase of office supplies on account.
Date         Account titles and explanation         Debit         Credit
April 2                Office Supplies                         $900
Accounts Payable                                                                  $900
2.To record performed services on account
Date         Account titles and explanation         Debit         Credit
April 5            Accounts Receivable                  $4,600
                     Service revenue                                                   $4,600
3.To record office supplies  bought previously on account.
Date         Account titles and explanation         Debit            Credit
April 8         Accounts Payable                           $330
                    Cash Credit                                                            $330
4.To record Payment of  advertising expense for cash
Date         Account titles and explanation         Debit            Credit
April 8         Advertisement expense                 $800
                           Cash                                                                 $800
5.To record the Purchase equipment for cash
Date         Account titles and explanation         Debit           Credit
 April 9                Equipment                              $3,100
                                Cash                                                         $3,100 
6. To record Paid wage expenses for cash
Date         Account titles and explanation         Debit            Credit
April 10             Wages Expenses                      $2,000
                                    Cash                                                     $2,000
7. To record Collected cash from customers provided services billed April 5.
Date         Account titles and explanation         Debit            Credit
April 11           Cash                                               $1,800
              Accounts Receivable                                                  $1,800
8.To record the Purchase of  land by  signing note and giving a  down payment.
Date         Account titles and explanation         Debit           Credit
April 12           Land                                          $14,000
                      Cash                                                                    $2,800
                 Notes payable                                                         $12, 200
9. To record the Issuance of  common stock for building an office
Date         Account titles and explanation         Debit            Credit
April 13        Office Building ( 1700 x$40)          $68,000
                         Common Stock                                               $68,000
10.To record Performed services on account.
Date         Account titles and explanation         Debit             Credit
April 14         Accounts Receivable                  $2,800
               Service Revenues                                                      $2,800
11. To record unpaid utilities bill to be paid in the next month.
Date         Account titles and explanation         Debit             Credit
April 15           Utilities expense                          $700
                Utilities payable                                                          $700