Problem

The transactions that follow took place at the Lancastor Sports Arena during September 201...

The transactions that follow took place at the Lancastor Sports Arena during September 2013. This firm has indoor courts where customers can play tennis for a fee. It also rents equipment and offers tennis lessons.

INSTRUCTIONS

Record each transaction in the general journal, using the following chart of accounts. Be sure to number the journal page 1 and to write the year at the top of the Date column. Include a description for each entry.

ASSETS
101 Cash
111 Accounts Receivable
121 Supplies
141 Equipment
LIABILITIES
202 Accounts Payable
OWNER’S EQUITY
301 Patrice Rebello, Capital
302 Patrice Rebello, Drawing
REVENUE
401 Fees Income
EXPENSES
511 Equipment Repair Expense
512 Rent Expense
513 Salaries Expense
514 Telephone Expense
517 Utilities Expense

DATE	TRANSACTIONS
Sept. 1	Issued Check 1169 for $1,400 to pay the September rent.
5	Performed services for $2,500 in cash.
6	Performed services for $1,350 on credit.
10	Paid $600 for monthly telephone bill; issued Check 1170.
11	Paid for equipment repairs of $840 with Check 1171.
12	Received $3,200 on account from credit clients.
15	Issued Checks 1172–1177 for $4,200 for salaries.
18	Issued Check 1178 for $2,000 to purchase supplies.
19	Purchased new tennis rackets for $2,250 on credit from The Tennis Supply Shop; received Invoice 3108, payable in 30 days.
20	Issued Check 1179 for $2,760 to purchase new nets. (Equip.)
21	Received $950 on account from credit clients.
21	Returned a damaged net and received a cash refund of $450.
22	Performed services for $3,260 in cash.
23	Performed services for $4,850 on credit.
26	Issued Check 1180 for $460 to purchase supplies.
28	Paid the monthly electric bill of $2,250 with Check 1181.
30	Issued Checks 1182–1187 for $4,200 for salaries.
30	Issued Check 1188 for $4,200 cash to Patrice Rebello for personal expenses.