Instructions

Journalize the March transactions.

P$2\mathrm{.}2$A $($LO $1,2,3,4)$ Vera Ernst is a licensed dentist. During the first month of the operation of her business, the following events and transactions occurred.

April $1$ Invested $\backslash$$$20,000$ cash in her business.

$1$ Hired a secretary$-$receptionist at a salary of $\backslash (\backslash$$ $700\backslash )$ per week payable monthly.

$2$ Paid office rent for the month $\backslash (\backslash$$ $1,500\backslash ).$

$3$ Purchased dental supplies on account from Dazzle Company $\backslash$$$4,000.$

$10$ Performed dental services and billed insurance companies $\backslash (\backslash$$ $5,100\backslash ).$

$11$ Received $\backslash$$$1,000$ cash advance from Leah Mataruka for an implant.

$20$ Received $\backslash$$$2,100$ cash for services performed from Michael Santos.

$30$ Paid secretary$-$receptionist for the month $\backslash (\backslash$$ $2,800\backslash ).$

$30$ Paid $\backslash$$$2,600$ to Dazzle for accounts payable due.

Vera uses the following chart of accounts: No$.101$ Cash, No$.112$ Accounts Receivable, No$.126$ Supplies, No$.201$ Accounts Payable, No$.209$ Unearned Service Revenue, No$.301$ Owner's Capital, No$.400$ Service Revenue, No$.726$ Salaries and Wages Expense, and No$.729$ Rent Expense.

Instructions

a$.$ Journalize the transactions.

b$.$ Post to the ledger accounts.

c$.$ Prepare a trial balance on April $30,2020.$