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 $1,200 to pay the September rent. 5 Performed services for $3,2ΘΘ in cash. 6 Performed services for $2,05Θ on credit. 10 Paid $560 for monthly telephone bill; issued Check 1170. 11 Paid for equipment repairs of $800 with Check 1171. 12 Received $3,000 on account from credit clients. 15 issued checks 1172-1177 for $4,ΘΘΘ for salaries. 18 Issued check 1178 for $1,8ΘΘ to purchase supplies. 19 Purchased new tennis rackets for $2,05Θ on credit from The Tennis Supply Shop; received Invoice 3108, payable in 30 days. 20 Issued Check 1179 for $2,720 to purchase new nets. (Equip.) 21 Received $910 on account from credit clients. 21 Returned a damaged net and received a cash refund of $410 22 Performed services for $3,400 in cash. 23 Performed services for $4,990 on credit. 26 Issued check 118Θ for $6ΘΘ to purchase supplies. 28 Paid the monthly electric bill of $2,390 with Check 1181. 30 Issued Checks 1182-1187 for $4, 000 for salaries. 30 Issued Check 1188 for $4,000 cash to Ellis Carter for personal expenses.

Answer 1

	Date	General Journal	Debit	Credit
1	Sep 01, 2019	Rent expense	1200
		Cash		1200
		(To record check 1169 issued for rent)
2	Sep 05, 2019	Cash	3200
		Fees income		3200
		(To record services performed for cash)
3	Sep 06, 2019	Accounts receivable	2050
		Fees income		2050
		(To record services performed on credit)
4	Sep 10, 2019	Telephone expense	560
		Cash		560
		(To record check 1170 issued for telephone expense)
5	Sep 11, 2019	Equipment repair expense	800
		Cash		800
		(To record check 1171 issued for equipment repairs)
6	Sep 12, 2019	Cash	3000
		Accounts receivable		3000
		(To record cash received on account)
7	Sep 12, 2019	Salaries expense	4000
		Cash		4000
		(To record checks 1172-1177 issued for salaries)
8	Sep 18, 2019	Supplies	1800
		Cash		1800
		(To record check 1178 issued for supplies)
9	Sep 19, 2019	Equipment	2050
		Accounts payable		2050
		(To record purchase of tennis rackets on credit)
10	Sep 20, 2019	Equipment	2720
		Cash		2720
		(To record check 1179 issued for new nets)
11	Sep 21, 2019	Cash	910
		Accounts receivable		910
		(To record cash received on account)
12	Sep 21, 2019	Cash	410
		Equipment		410
		(To record cash refund received for net returned)
13	Sep 22, 2019	Cash	3400
		Fees income		3400
		(To record services performed for cash)
14	Sep 23, 2019	Accounts receivable	4990
		Fees income		4990
		(To record services performed on credit)
15	Sep 26, 2019	Supplies	600
		Cash		600
		(To record check 1180 issued for supplies)
16	Sep 28, 2019	Utilities expense	2390
		Cash		2390
		(To record check 1181 issued for electricity bill)
17	Sep 30, 2019	Salaries expense	4000
		Cash		4000
		(To record checks 1182-1187 issued for salaries)
18	Sep 30, 2019	Ellis Carter, drawing	4000
		Cash		4000
		(To record check 1188 issued for personal expenses)

Analyze: Check 1189

Checks are issued serially from the perspective of maintaining internal control and hence the next check number which is 1189 will be included.