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 $1,550 to pay the September rent. 5 Performed services for $2,650 in cash. 6 Performed services for $1,500 on credit. 10 Paid $630 for monthly telephone bill; issued Check 1170. 11 Paid for equipment repairs of $870 with Check 1171. 12 Received $3,350 on account from credit clients. 15 Issued Checks 1172–1177 for $4,350 for salaries. 18 Issued Check 1178 for $2,150 to purchase supplies. 19 Purchased new tennis rackets for $2,400 on credit from The Tennis Supply Shop; received Invoice 3108, payable in 30 days. 20 Issued Check 1179 for $2,790 to purchase new nets. (Equip.) 21 Received $980 on account from credit clients. 21 Returned a damaged net and received a cash refund of $480. 22 Performed services for $3,290 in cash. 23 Performed services for $4,880 on credit. 26 Issued Check 1180 for $490 to purchase supplies. 28 Paid the monthly electric bill of $2,280 with Check 1181. 30 Issued Checks 1182–1187 for $4,350 for salaries. 30 Issued Check 1188 for $4,350 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

Sep-5 I Cash $2650 $3,350 | Answer Journal entry? Date particulars Debit Cred Sep-1 Rent expense - Al dr $1,550 1. To cash $1550 Ale dr $2,50 - To Feed-income Sep. 6 Account receivable All dr $1500 $1500 - To feey income sep 10 Telephone expense ale dr $630 $630 To cash Sep-11 Equipment repair expense Ale dr $870 $870 I TO cash Sep-12 cash 1 Ale dr$3,350 to Account receivable Sep-15 salaries expense Ale dr $4,350 . To cash $4,350 Sep-18 1 supplies - Alc dr$ 2,150 $2/50 To cash Sep-19 Equipment - Ale dr $2,400 1. To accounts payable $2400 Sep-20 Equipment 1 Alear ($2,790 To cash $2790 Sep-21 Cash - Ale dr $980 To Account relivable 1980 cash 1. Ale dr $450 TO Equipment Sep-22 cash - Alear $3,290 To Reef income $3,290 Sep-23 Account receivable All dr $4880 To fees-income $4,880 Sep-26 Supplies - the dr $490 to cash 1$ 490 Sep-28 utilitiy expense All dr $9280 I to Cath $2,280 Sep-30 salaries expense Ale dr $4,350 O to cash $4350 - Ellis carter, Drawings All dr $4350 1. To cash $4350 & Check no 1189 would be included in Journal entry I description. $480