Question

The transactions that follow took place at the Desoto Recreation and Sports Arena during September 20X1. 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 $1,600 to pay the September rent. 5 Performed services for $2,700 in cash. 6 Performed services for $1,550 on credit. 10 Paid $640 for monthly telephone bill; issued Check 1170. 11 Paid for equipment repairs of $880 with Check 1171. 12 Received $3,400 on account from credit clients. 15 Issued Checks 1172-1177 for $4,400 for salaries. 18 Issued Check 1178 for $2,200 to purchase supplies. 19 Purchased new tennis rackets for $2,450 on credit from The Tennis Supply Shop; received Invoice 3108, payable in 30 days. 20 Issued Check 1179 for $2,800 to purchase new nets. (Equip. ) 21 Received $990 on account from credit clients. 21 Returned a damaged net and received a cash refund of $490. 22 Performed services for $3,300 in cash. 23 Performed services for $4,890 on credit. 26 Issued Check 1180 for $500 to purchase supplies. 28 Paid the monthly electric bill of $2,290 with Check 1181. 30 Issued Checks 1182-1187 for $4,400 for salaries. 30 Issued Check 1188 for $4,400 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?

Answer 1

Recording each of the Transactions into General Journal:-

Desoto Recreation and Sports Arena

General Journal

For the Month of September 20X1

Date	Accounts Title and Explanation	Debit	Credit
Sept. 1	Rent Expense	$1,600
	Cash		$1,600
	(To record the payment of rent)
Sept. 5	Cash	$2,700
	Service Revenue		$2,700
	(To record the receipt of Revenue)
Sept. 6	Accounts Receivable	$1,550
	Service Revenue		$1,550
	(To record the Revenue on Accounts)
Sept. 10	Telephone Expense	$640
	Cash		$640
	(To record the payment of Telephone bill)
Sept. 11	Repairs Expense	$880
	Cash		$880
	(To record the payment of equipment repairs)
Sept. 12	Cash	$3,400
	Accounts Receivable		$3,400
	(To record the receipt from credit client)
Sept. 15	Salaries Expense	$4,400
	Cash		$4,400
	(To record the payment of Salaries)
Sept. 18	Supplies	$2,200
	Cash		$2,200
	(To record the Purchase of Supplies)
Sept. 19	Equipment	$2,450
	Accounts Payable		$2,450
	(To record the Purchase of Tennis racket)
Sept. 20	Equipment	$2,800
	Cash		$2,800
	(To record the Purchase of new nets)
Sept. 21	Cash	$990
	Accounts Receivable		990
	(To record the receipt of cash from client)
Sept. 21	Cash	$490
	Equipment		$490
	(To record the return of net)
Sept. 22	Cash	$3,300
	Service Revenue		$3,300
	(To record the receipt of Revenue?
Sept. 23	Accounts Receivable	$4,890
	Service Revenue		$4,890
	(To record the Revenue on Accounts)
Sept. 26	Supplies	$500
	Cash		$500
	(To record the Purchase of Supplies)
Sept. 28	Utilities Expense	$2,290
	Cash		$2,290
	(To record the payment of electrical bill)
Sept. 30	Salaries Expense	$4,400
	Cash		$4,400
	(To record the payment of Salaries)
Sept. 30	Ellis Carter, Drawings	$4,400
	Cash		$4,400
	(To record the withdrawal of cash for personal use)

Analyze:-

Analyze that the Company paid a bill for supplies on October 1, the check number 1189 would be included in the journal entry description.