Jason Lang operates Jason's Cleaning Service. As the bookkeeper, you have been requested to journalize the following transactions:

201X

Oct. 1 Paid 2 months' rent in advance, $9,000.

6 Purchased cleaning equipment on account from Brian's Supply House, $7,000.

12 Purchased cleaning supplies from Lawrence's Wholesale for $600 cash.

14 Received $1,200 cash from cleaning fees earned.

20 Jason withdrew $500 for personal use.

21 Advertising bill received from First One News but unpaid, $450.

25 Paid electrical expense, $70.

28 Paid salaries expense, $1,000.

29 Performed cleaning work for $2,300, but payment will not be received until December.

30 Paid Brian's Supply House half the amount owed from October 6 transaction.

The chart of accounts for Jason's Cleaning Service is as follows:

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Chart of Accounts Owner's Equity 311 312 Revenue 411 Expenses 511 512 514 Assets Jason Lang, Capital Jason Lang, Withdrawals 112 114 116 120 121 Liabilities 211 Cash Accounts Receivable Prepaid Rent Cleaning Supplies Cleaning Equipment Office Equipment Cleaning Fees Earned Advertising Expense Electrical Expense Salaries xpense Accounts Payable