No.

Date Account title Debit Credit

1 Apr. 30 Rent expense ($9,000/12) $ 750
Prepaid Rent $ 750

2 Apr. 30 Insurance expense ($2,400/12) $ 200

Prepaid Insurance $ 200

3 Apr. 30 Supplies expense ($4,200-$1,200) $ 3,000

Office supplies $ 3,000

4 Apr. 30 Depreciation expense $ 500

Accumulated depreciation $ 500

5 Apr. 30 Accounts receivable $ 1,800

Service revenue $ 1,800

6 Apr. 30 Wages expense $ 2,600

Wages payable $ 2,600