Comprehensive Problem 1 Part 2

Post the entries into the following ledger accounts. (Enter the transaction in chronological order for each of the Ledger accounts. Round your final answers to the nearest whole dollar.)

	A	B	C	D	E
	No	Date	General Journal	Debit	Credit
1	1	Dec.1	Cash	270,000
2			Capital stock		270,000
3
4	2	Dec.1	Rental equipment	201,600
5			Cash		138,000
6			Notes payable		63,600
7
8	3	Dec.1	Prepaid rent	9,300
9			Cash		9,300
10
11	4	Dec.4	Office supplies	1,200
12			Accounts payable		1,200
13
14	5	Dec.8	Cash	8,500
15			Unearned rental fees		8,500
16
17	6	Dec.12	Salaries expense	4,900
18			Cash		4,900
19
20	7	Dec.15	Cash	12,100
21			Accounts receivable	6,500
22			Rental fees earned		18,600
23
24	8	Dec.17	Maintenance expense	600
25			Accounts payable		600
26
27	9	Dec.23	Cash	2,200
28			Accounts receivable		2,200
29
30	10	Dec.26	No journal entry required
31
32	11	Dec.26	Salaries expense	4,900
33			Cash		4,900
34
35	12	Dec.27	Accounts payable	600
36			Cash		600
37
38	13	Dec.28	Dividends	2,700
39			Dividends payable		2,700
40
41	14	Dec.29	No journal entry required
42
43	15	Dec.29	Unexpired insurance	9,120
44			Cash		9,120
45
46	16	Dec.31	Utilities expense	680
47			Accounts payable		680
48
49	17	Dec.31	Cash	15,900
50			Accounts receivable	4,700
51			Rental fees earned		20,600