Paste F5 A fix The following transactions took place during April 20- Apr 1 Jack Zeeman invested cash in business, $90,000. B Merge & Center Apr 1 0 Apr 2 1 2 Apr 21 Apr 2 13 Apr 3 14 Apr 5 15 Apr 7 6 Apr 10 7 Apr 10 18 Apr 14 9 Apr 16 20 Apr 17 21 Apr 18 22 Apr 21 23 Apr 24 24 Apr 24 25 Apr 28 26 Apr 29 Paid insurance premium for six-month camping season, $9,000. Paid rent for lodge and campgrounds for the month of April, $40,000. Deposited registration fees, $35,000. Purchased 10 fishing boats on account for $60,000. The boats have estimated useful lives of five years, i which time they will be donated to a local day camp. Arrangements were made to pay for the boats in July. Purchased food supplies from Acme Super Market on account, $7,000. Purchased office supplies from Gordon Office Supplies on account, $500. Deposited registration fees, $38,600. Purchased food supplies from Acme Super Market on account, $8,200. Paid wages to fishing guides, $10,000. Deposited registration fees, $30,500. Purchased food supplies from Acme Super Market on account, $9,000. Paid wages to fishing guides, $10,000. Paid postage, $150. Deposited registration fees, $35,600. Purchased food supplies from Acme Super Market on account, $8,500. Paid wages to fishing guides, $10,000. Deposited registration fees, $32,000. Paid wages to fishing guides, $10,000. Purchased food supplies from Acme Super Market on account, $6,000. Paid Acme Super Market on account, $32,700. 27 Apr 30 28 Apr 30 29 Apr 30 Paid utilities bill, $2,000. 30 Apr 30 Paid phone bill, $1,200. 31 Apr 30 Jack Zeeman withdrew cash for personal use, $6,000. Ready INSTRUCTIONS TO BEGIN Chart of Accounts Instructions for Req 1 Req 1 M fx insurance payable A B Requirement 1 DE F G H STEP 1: Prepare the journal entries. Type in yellow cells only. STEP 2: Post journal entries to the T-ACCOUNTS tab. Date Apr 1 cash Accounts and Explanation Investment of owner Apr 1 insurance payable Paid insurance premium for six-month April - September Apr 2 Paid lodge and campgrounds rent for April Apr 2 Deposited Registration Fees Apr 2 Purchased 10 fishing boats, life 5yrs, payment due in July Apr 3 6 Purchased food supplies on account-Acme Super Market 7 Apr 5 B 9 Purchased office supplies on account-Bordon Office Supplies 0 Apr 7 1 32 83 Apr 10 34 Deposited Registration Fees General Ledger Account No. Debit Credit 90,000 35 Purchased food supplies on account-Acme Super Market 36 Apr 10 37 38 Paid wages to fishing guides 39 Apr 14 INSTRUCTIONS TO BEGIN Chart of Accounts Instructions for Req 1 Req 1 Ready Mac B C D E F G H K 39 Apr 14 40 1 2 Apr 16 13 34 #5 Apr 17 46 Deposited Registration Fees Purchased food supplies on account-Acme Super Market Paid wages to fishing guides 7 8 Apr 18 9 0 Paid postage 1 Apr 21 2 3 4 Apr 24 5 6 7 Apr 24 8 Deposited Registration Fees Purchased food supplies on account-Acme Super Market Paid wages to fishing guides 9 Apr 28 1 2 Deposited Registration Fees 3 Apr 29 4 5 5 Apr 30 B Apr 30 Paid wages to fishing guides Purchased food supplies on account-Acme Super Market Paid on account-Acme Super Market Apr 30 Paid utilities bill 5 Apr 30 Paid phone bill 49 50 51 Apr 21 52 53 54 Apr 24 55 56 57 Apr 24 58 59 60 Apr 28 61 62 63 Apr 29 64 Paid postage Deposited Registration Fees Purchased food supplies on account-Acme Super Market Paid wages to fishing guides Deposited Registration Fees 65 Paid wages to fishing guides 66 Apr 30 67 68 69 Apr 30 70 Purchased food supplies on account-Acme Super Market 71 Paid on account-Acme Super Market 72 Apr 30 73 74 Paid utilities bill 75 Apr 30 76 77 Paid phone bill 78 Apr 30 79 80 81 Owner withdrew cash 90,000 82 33 34 Check figure 491,950 491,050 -23456789 9 After journal entries are posted, go to Req 2 tab. Cash Date (DR) Beg Bal Debit Credit Date (CR) 0 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24. 25 0 26 27 Office Supplies 28 29 Date (DR) Beg Bal Debit Credit Date (CR) 0 30 31 0 32 33 Food Supplies 34 35 Date (DR) Beg Bal Debit Credit Date (CR) 0 36 37 38 39 40 41 0 32 33 Food Supplies 34 35 Date (DR) Beg Bal Debit Credit Date (CR) 0 36 37 38 39 40 41 0 42 43 Prepaid Insurance 44 45 Date (DR) Beg Bal Debit Credit Date (CR) 0 46 47 0 48 49 Fishing Boats 50 51 Date (DR) Beg Bal Debit Credit Date (CR) 0 52 53 0 54 55 Accounts Payable 56 Date (DR) Debit Credit Date (CR) 57 0 Beg Bal 58 59 60 61 62 63 64 65 66 0 67 68 Jack Zeeman, Capital 69 Date (DR) Debit Credit Date (CR) 70 0 Beg Bal 71 4 D INSTRUCTIONS TO BEGIN Chart of A 67 68 Jack Zeeman, Capital 69 Date (DR) Debit 70 71 72 Credit Date (CR) 0 Beg Bal 0 73 74 Jack Zeeman, Drawing 75 Date (DR) Debit Credit Date (CR) 76 Beg Bal 0 77 78 0 79 80 Registration Fees 81 Date (DR) Debit Credit Date (CR) 82 0 Beg Bal 83 84 85 86 87 88 0 89 90 Wages Expense 91 92 Date (DR) Beg Bal Debit Credit Date (CR) 0 93 94 95 96 97 0 98 99 Rent Expense 100 101 Date (DR) Beg Bal Debit Credit Date (CR) 0 102 103 0 104 105 Phone Expense 106 Date (DR) Debit Credit Date (CR) 107 Beg Bal E Paster B140 98 A x BIU A fx B C D E F G H 99 Rent Expense 100 101 Date (DR) Beg Bal Debit Credit Date (CR) 0 102 103 0 104 105 Phone Expense 106 107 Date (DR) Beg Bal Debit Credit Date (CR) 0 108 109 0 110 111 Utilities Expense 112 113 Date (DR) Beg Bal Debit Credit Date (CR) 0 114 115 0 116 117 Postage Expense 118 119 Date (DR) Beg Bal Debit Credit Date (CR) 0 120 121 122 123 0 0 0 0 should be zero 124 125 126 Check Figures before monthend adjusting entries: 127 Cash 128 Grand Total Debits 129 Grand Total credits 130,650 328,200 328,200 130 1311 132 133 134 135 136 137 138 139 140 INSTRUCTIONS TO BEGIN P Chart of Account