Journalize these transactions:
Apr 1: K. Smart (owner of business) provided delivery service to D. Smith for $1200. D. Smith agreed to pay in 30 days
Apr 2: D. Smith paid $400 on his account.
April 14: D. Smith paid the balance owing on his account
May 1: K.Smart provided delivery service for The Home Department Store,$700. Payment due in 30 days.