Journalizing And Posting Transactions

Findlay Testing Inc. provides water testing and maintenance services for owners of hot tubs and swimming pools. During September the following transactions occurred:

Sept. 1 Issued common stock for $20,000.

2 Purchased chemical supplies for $1,880 cash.

5 Paid office rent for October, November, and December; the rent is $800 per month.

8 Purchased $1,290 of advertising for September on account.

13 Billed the city of Bellefontaine $2,100 for testing the water in the city