Question

Dec. 1. Issued Check No. 610 for December rent, $4,500.
2. Issued Invoice No. 940 to Capps Co., $1,980.
3. Received check for $5,100 from Trimble Co. in payment of account.
5. Purchased a vehicle on account from Boston Transportation, $39,500.
6. Purchased office equipment on account from Austin Computer Co., $4,800.
6. Issued Invoice No. 941 to Dawar Co., $5,680.
9. Issued Check No. 611 for fuel expense, $800.
10. Received check from Sing Co. in payment of $4,850 invoice.
10. Issued Check No. 612 for $360 to Office To Go Inc. in payment of invoice.
10. Issued Invoice No. 942 to Joy Co., $2,140.
11. Issued Check No. 613 for $3,240 to Essential Supply Co. in payment of account.
11. Issued Check No. 614 for $650 to Porter Co. in payment of account.
12. Received check from Capps Co. in payment of $1,980 invoice of December 2.
13. Issued Check No. 615 to Boston Transportation in payment of $39,500 balance of December 5.
16. Issued Check No. 616 for $40,900 for cash purchase of a vehicle.
16. Cash fees earned for December 1–16, $21,700.
17. Issued Check No. 617 for miscellaneous administrative expense, $600.
18. Purchased maintenance supplies on account from Essential Supply Co., $1,750.
19. Purchased the following on account from McClain Co.: maintenance supplies, $1,500; office supplies, $325.
20. Issued Check No. 618 in payment of advertising expense, $1,990.
20. Used $3,600 maintenance supplies to repair delivery vehicles.
23. Purchased office supplies on account from Office To Go Inc., $440.
24. Issued Invoice No. 943 to Sing Co., $6,400.
24. Issued Check No. 619 to S. Holmes as a personal withdrawal, $3,200.
25. Issued Invoice No. 944 to Dawar Co., $5,720.
25. Received check for $4,100 from Trimble Co. in payment of balance.
26. Issued Check No. 620 to Austin Computer Co. in payment of $4,800 invoice of December 6.
30. Issued Check No. 621 for monthly salaries as follows: driver salaries, $16,900; office salaries, $7,600.
31. Cash fees earned for December 17–31, $19,700.
31. Issued Check No. 622 in payment for office supplies, $310.

general journal

Answer 1

JOURNAL ENTRIES

DATE	ENTRY	J.F.	Dr. Amount($)	Cr. Amount ($)
1 Dec	Rent A/c		4,500	-
	To Bank A/c		-	4,500
2 Dec	Account Recievables A/c		1,980	-
	To Revenues A/c		-	1,980
3 Dec	Bank A/c		5,100	-
	To Debtors A/c		-	5,100
5 Dec	Vehicle A/c		39,500	-
	To Boston Transportation A/c		-	39,500
6 Dec	Office Equipment A/c		4,800	-
	To Accounts Payable A/c		-	4,800
6 Dec	Accounts Receivables A/c		5,680
	To Revenues A/c			5,680
9 Dec	Expense A/c		800	-
	To Bank A/c		-	800
10 Dec	Bank A/c		4,850	-
	To Sing Co. A/c		-	4,850