Recording transactions in the general journal.The transactions listed below took place at...

Recording transactions in the general journal.

The transactions listed below took place at Brown Building Cleaning Service during September 2016. This firm cleans commercial buildings for a fee.

INSTRUCTIONS

Analyze and record each transaction in the general journal. Choose the account names from the chart of accounts shown below. Be sure to number the journal page 1 and to write the year at the top of the Date column.

ASSETS

101 Cash

111 Accounts Receivable

141 Equipment

LIABILITIES

202 Accounts Payable

OWNER’S EQUITY

301 Charles Brown, Capital

302 Charles Brown, Drawing

REVENUE

401 Fees Income

EXPENSES

501 Cleaning Supplies Expense

502 Equipment Repair Expense

503 Office Supplies Expense

511 Rent Expense

514 Salaries Expense

521 Telephone Expense

524 Utilities Expense

Analyze: How many transactions affected expense accounts?