Exercise $4-4$B: Sengel Moon opened The Bike Doctor. Journalize the following transactions that occurred during the month of October of the current year. Use the following journal pages: October $1-12,$ page $1$; and October $14-29,$ page $2.$ Use the following chart of accounts:

Chart of Accounts

Assets

$101$ Cash

$141$ Bicycle Parts

$142$ Office Supplies

Liabilities

$202$ Accounts Payable

Owner's Equity

$311$ S$.$ Moon, Capital

$312$

S$.$ Moon, Drawing

Revenues

$401$ Repair Fees

Expenses

$511$ Wages Expense

$521$ Rent Expense

$525$ Phone Expense

$533$ Utilities Expense

$549$ Misc. Expense

Oct. $1$ Moon invested cash in the business, $$15,000.$

Oct. $2$ Paid shop rental for the month, $$300.$

Oct. $3$ Purchased bicycle parts on account, $$2,000.$

Oct. $5$ Purchased office supplies on account, $$250.$

Oct. $8$ Paid phone bill, $$38.$

Oct. $9$ Received cash for services, $$140.$

Oct. $11$ Paid a sports magazine subscription $($misc$.$ expense$),$ $$15.$

Oct. $12$ Made payment on account $($see Oct. $3$ transaction$),$ $$100.$

Oct. $14$ Paid part$-$time employee, $$300.$

Oct. $15$ Received cash for services, $$350..$

Oct. $16$ Paid utilities bill, $$48.$

Oct. $19$ Received cash for services, $$250.$

Oct. $23$ Moon withdrew cash for personal use, $$50.$

Oct. $25$ Made payment on account $($see Oct. $5$ transaction$),$ $$50.$

Oct. $29$ Paid part$-$time employee, $$300.$