Barry Bird opened the Barry Bird Basketball Camp for children ages 10 through 18. Campers typically register for one week in June or July, arriving on Sunday and returning home the following Saturday. College players serve as cabin counselors and assist the local college and high school coaches who run the practice sessions. The registration fee includes a room, meals at a nearby restaurant, and basketball instruction. In the off-season, the facilities are used for weekend retreats and coaching clinics. Bird developed the following chart of accounts for his service business:

The following transactions took place during the month of June:
June 1 Bird invested cash in the business, $10,000.
1 Purchased basketballs and other athletic equipment, $3,000.
2 Paid Hite Advertising for flyers that had been mailed to prospective campers, $5,000.
2 Collected registration fees, $15,000.
2 Rogers Construction completed work on a new basketball court that cost $12,000.
Arrangements were made to pay the bill in July.
5 Purchased office supplies on account from Gordon Office Supplies, $300.
6 Received bill from Magic's Restaurant for meals served to campers on account, $5,800.
7 Collected registration fees, $16,200.
10 Paid wages to camp counselors, $500.
14 Collected registration fees, $13,500.
14 Received bill from Magic's Restaurant for meals served to campers on account, $6,200.
17 Paid wages to camp counselors, $500.
18 Paid postage, $85.
21 Collected registration fees, $15,200.
22 Received bill from Magic's Restaurant for meals served to campers on account, $6,500.
24 Paid wages to camp counselors, $500.
28 Collected registration fees, $14,000.
30 Received bill from Magic's Restaurant for meals served to campers on account, $7,200.
30 Paid wages to camp counselors, $500.
30 Paid Magic's Restaurant on account, $25,700.
30 Paid utility bill, $500.
30 Paid telephone bill, $120.
30 Bird withdrew cash for personal use, $2,000.
REQUIRED
1. Enter the transactions in a general journal. Use the following journal pages: June 1–6, page 1; June 7–22, page 2; June 24–30, page 3.
2. Post the entries to the general ledger.
3. Prepare a trialbalance.

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Chart of Accounts Assets Revenues 101 Cash 142 Office Supplies 183 Athletic Equipment 401 Registration Fees Expenses 511 Wages Expense 512 Advertising Expense 524 Food Expense 525 Telephone Expense 533 Utilities Expense 536 Postage Expense 184 Basketball Facilities Liabilities 202 Accounts Payable Owner's Equity 311 Barry Bird, Capital 312 Barry Bird, Drawing