Question

general journal?

13 DATE TRANSACTIONS Jan. 2 Purchased supplies for $7,000, issued Check 1015. Purchased a one-year insurance policy for $8,400; issued Check 1016. Sold services for $20,000 in cash and $5,000 on credit during the first week of January Collected a total of $4,000 on account from credit customers during the first week of January Issued Check 1017 for $3,600 to pay for special promotional advertising to new busi nesses on the local radio station during the month. Collected a total of $4,500 on account from credit customers during the second week of January 14 Returned supplies that were damaged for a cash refund of $750. 15 Sold services for $20,700 in cash and $2,300 on credit during the second week of January 20 Purchased supplies for $5,000 from White's, Inc., received Invoice 2384 payable in 30 days 0 Sold services for $12.500 in cash and $3,500 on credit during the third week of January Collected a total of $5,600 on account from credit customers during the third week of January 21 Issued Check 1018 for $7,065 to pay for maintenance work on the office equipment. 22 Issued Check 1019 for $3.600 to pay for special promotional advertising to new nesses in the local newspaper. 23 Received the monthly telephone bill for $1,025 and paid it with Check 1020. 26 Collected a total of $1,600 on account from credit customers during the fourth week of January 27 Issued Check 1021 for $3,000 to Office Plus as payment on account for Invoice 2223. 28 Sent Check 1022 for $2,675 in payment of the monthly bill for utilities 29 Sold services for $19,000 in cash and $2,750 on credit during the fourth week of January 31 Issued Checks 1023-1027 for $32,800 to pay the monthly salaries of the regular employ- ees and three part-time workers. Issued Check 1028 for $12,000 for personal use. 31 Issued Check 1029 for $4,150 to pay for maintenance services for the month. 31 Purchased additional equipment for $15,000 from Contemporary Equipment Company issued Check 1030 for $10,000 and bought the rest on credit. The equipment has a five year life and no salvage value. 31 Sold services for $7,600 in cash and $1,620 on credit on January 31.

how would you turn this into a general journal?

Answer 1

Date	Particulars	Dr	Cr
Jan
2	Purchase Expense	$7,000
	Bank		$7,000
	(To record purchase of supplies against check payment #1015)
2	Insurance Expense	$8,400
	Bank		$8,400
	(To record purchase of insurance policy for 1 Year against check payment #1016)
7	Cash	$20,000
	Account Receivable	$5,000
	Sale of Services		$25,000
	(To record sales of services for 1st Week of Jan)
12	Cash	$4,000
	Account Receivable		$4,000
	(To record cash collected from customer)
12	Advertisement Expenses	$3,600
	Bank		$3,600
	(To record advertisement expense on television against check payment #1017)
13	Cash	$4,500
	Account Receivable		$4,500
	(To record cash collected from customer)
14	Cash	$750
	Purchase Expenses		$750
	(To Record return of supplies purchase due to damange )
15	Cash	$20,700
	Account Receivable	$2,300
	Sale of Services		$23,000
	(To record sales of services for 2nd Week of Jan)
20	Purchase Expense	$5,000
	Account Payable		$5,000
	(To record purchase of supplies from White Inc, Inv-2384 Credit 30days)
20	Cash	$12,500
	Account Receivable	$3,500
	Sale of Services		$16,000
	(To record sales of services for 3rd Week of Jan)
20	Cash	$5,600
	Account Receivable		$5,600
	(To record cash collected from customer)
21	Maintenance Expense	$7,065
	Bank		$7,065
	(To record exp for office manintenance work against chek payment 1018)
22	Advertisement Expenses	$3,600
	Bank		$3,600
	(To record advertisement expense on local news papaer against check payment #1019)
23	Telephone Exp	$1,025
	Bank		$1,025
	(To record monthly telephone expenses against check payment #1020)
26	Cash	$1,600
	Account Receivable		$1,600
	(To record cash collected from customer)
27	Advance to Supplier	$3,000
	Bank		$3,000
	(To record on account payament to Office Plus against Inv 2223)
28	Utilities	$2,675
	Bank		$2,675
	(To record monthly utilities expenses, Check payment #1022)
29	Cash	$19,000
	Account Receivable	$2,750
	Sale of Services		$21,750
	(To record sales of services for 4th Week of Jan)
31	Salaries	$32,800
	Bank		$32,800
	(To record monthly Salaries to Employee)
31	Drawings	$12,000
	Bank		$12,000
	(To record withdrwals for personal use)
31	Maintenance Exp	$4,150
	Bank		$4,150
	(To record payment for monthly maintenance services)
31	Equipment	$15,000
	Account Payable		$5,000
	Bank		$10,000
	(To record payment for purchase of equipment)
31	Cash	$7,600
	Account Receivable	$1,620
	Sale of Services		$9,220
	(To record sales of services on 31st Jan)