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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.

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