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Journal Entries Exercise Transactions 1. Feb 03 Owner invested $13,000 into the business 2. Feb 07 Paid rent of $1,500 3. Feb 10 Bought $9,500 of equipment with $6,700 cash and owes $2,800 (on account) 4. Feb 12 Ordered and received $870 for a month of supplies 5. Feb 16 Earned $5,800 in client fees to be collected (on account) 6. Feb 17 Paid salaries $3,450 7. Feb 23 Paid phone expense $210 8. Feb 25 Received $2,550 in cash from client in #5 9. Feb 25 Paid for supplies in transaction #4 10. Feb 26 Paid $275 in cash for misc. expenses 11. Feb 26 Owner withdrew $2,200 in cash from the business Chart of Accounts IF Cash Accounts Receivable Equipment Supplies Accounts Payable Owner's Equity Owner's Drawing Client Fees Rent Expense Salaries Expense Phone Expense Misc. Expense