Diane Bernick has opened Bernick’s Consulting. Journalize the following transactions that occurred during January of the current year. Use the following journal pages: January 1—10, page 1, and January 11—29, page 2. Use the following chart of accounts:

311 Diane Bernick, Capital

312 Diane Bemick, Drawing

Jan. 1 Bernick invested cash in the business, $12,000.

2 Paid of lice rent, $750.

3 Purchased office equipment on account, $1,300.

5 Received cash for services rendered, $950.

8 Paid telephone bill, $85.

10 Paid for a magazine subscription (miscellaneous expense), $20.

11 Purchased office supplies on account, $250.

15 Made a payment on account (sec Jan. 3 transaction), $200.

18 Paid part-time employee, $600.

21 Received cash for services rendered, $800.

25 Paid utilities bill, $105.

27 Bernick withdrew cash for personal use, $400.

29 Paid part-time employee, $600.

Chart of Accounts Revenues Assets 401 Consulting Fees 101 Cash 142 Office Supplies 181 Office Equipment Expenses 511 Wages Expense 521 Rent Expense 525 Telephone Expense 533 Utilitics Expense 549 Miscellancous Expense Liabilities 202 Accounts Payable Owner's Equity