Question

The transactions that follow took place at the Desoto Recreation and Sports Arena during September 2019. This firm has indoor courts where customers can play tennis for a fee. It also rents equipment and offers tennis lessons.

DATE		TRANSACTIONS
Sept.	1	Issued Check 1169 for $1,800 to pay the September rent.
	5	Performed services for $2,900 in cash.
	6	Performed services for $1,750 on credit.
	10	Paid $680 for monthly telephone bill; issued Check 1170.
	11	Paid for equipment repairs of $920 with Check 1171.
	12	Received $3,600 on account from credit clients.
	15	Issued Checks 1172–1177 for $4,600 for salaries.
	18	Issued Check 1178 for $2,400 to purchase supplies.
	19	Purchased new tennis rackets for $2,650 on credit from The Tennis Supply Shop; received Invoice 3108, payable in 30 days.
	20	Issued Check 1179 for $2,840 to purchase new nets. (Equip.)
	21	Received $1,030 on account from credit clients.
	21	Returned a damaged net and received a cash refund of $530.
	22	Performed services for $3,340 in cash.
	23	Performed services for $4,930 on credit.
	26	Issued Check 1180 for $540 to purchase supplies.
	28	Paid the monthly electric bill of $2,330 with Check 1181.
	30	Issued Checks 1182–1187 for $4,600 for salaries.
	30	Issued Check 1188 for $4,600 cash to Ellis Carter for personal expenses.

Required:
Record each of the above transactions in the general journal.

Analyze:
If the company paid a bill for supplies on October 1, what check number would be included in the journal entry description?

Note: Enter debits before credits.

Date	General Journal	Debit	Credit
Sep 01, 2019

General Journal

Analyze

Answer 1

PART-1)

Date	Particulars	Debit	Credit
Sep-01	Rent expense	1,800
	Cash		1,800
Sep-05	Cash	2,900
	Fees-income		2,900
Sep-06	Account receivable	1,750
	Fees-income		1,750
Sep-10	Telephone expense	680
	Cash		680
Sep-11	Equipment repair expense	920
	Cash		920
Sep-12	Cash	3,600
	Account receivable		3,600
Sep-15	Salaries expense	4,600
	Cash		4,600
Sep-18	Supplies	2,400
	Cash		2,400
Sep-19	Equipment	2,650
	Accounts payable		2,650
Sep-20	Equipment	2,840
	Cash		2,840
Sep-21	Cash	1030
	Account receivable		1030
	Cash	530
	Equipment		530
Sep-22	Cash	3,340
	Fees-income		3,340
Sep-23	Account receivable	4,930
	Fees-income		4,930
Sep-26	Supplies	540
	Cash		540
Sep-28	Utilities expense	2,330
	Cash		2,330
Sep-30	Salaries expense	4,600
	Cash		4,600
	Ellis Carter, Drwaings	4,600
	Cash		4,600

PART-2)

Chq No. 1189