the Journal Entry only, full answer please.

2. Issued a cheque for $50 for an advertisement in a local newspaper 3. Received a bill from Office Equippers for the purchase of a computer at a total cost of $1100 on account. . Mr. James was hired by a client, Jenkins and Co. At the conclusion of the work, Mr. James charged Jenkins and Co. $900 and issued a bill for this service performed on account. 5. B. Masters, a client, paid $100 in cash for a bookkeeping service. Comprehensive Exercise W. Shields, another client, paid $75 in cash for having her tax return 7. N.A. James, a public accountant, decided to begin a business of his own on prepared. The total of $175 was deposited in the bank. October 1, 20-. At that time, he invested in the business a bank balance of 6. A cheque for $100 was sent as a donation to the Canadian Red $5000 and an automobile worth $18 000. The accounts required are in Cross. your Workbook. A cheque for $300 was received from Jenkins and Co. on account. 3. A cheque for $500 was issued to Office Equippers in partial pay A. Work out the changes for the above transaction. Remember ment of the balance of its account. to include the opening capital. Record these in the T-accounts . Paid Louis's Service Station $120 for gasoline and repairs to the provided in your Workbook. B. For each of the transactions listed below, work out the changes business automobile. A cheque was issued right away. for the transaction and record these changes in the T-accounts. 10. Performed an accounting service for T. Wu and received $200 cash in full payment. The owner, N.A. James, did not deposit this money in the bank, but kept it for his personal use. N.A. JAMES 1. Issued a cheque for $750 in payment of the rent for the month of CHART OF ACCOUNTS October. 101 Bank 302 N.A. James, Drawings 12. Purchased $120 of office supplies from Home & Office. The pur- 1 10 A/R - Jenkins and Co. 40| Fees Earned chase was paid for by cheque. 120 Office Supplies 5 Advertising Expense 13. Issued a cheque for $50 for an advertisement in a local newspaper. 125 Office Equipment 0 Car Expense 14. Sold services for $600 to Jenkins and Co. for accounting services. 130 Automobile 5 Donations Expense Jenkins and Co. had 30 days to pay this bill. 201 A/P -Office Equippers 520 Miscellaneous Expense 15. Issued a cheque for $70 for postage stamps. (Note: Stamps are not 210 Bank Loan 301 N.A. James, Capital 525 Rent Expense considered to be supplies.) 16. Issued a cheque for $1500 to the owner for his personal use. . 17. Borrowed $5000 from the bank, repayable on demand. TRANSACTIONS 1. Purchased $300 of office supplies for cash. Issued a cheque in pay- General Journal Page1 ment. (For now, when office supplies are purchased, debit Office Date Particulars Debit Credit Supplies instead of an expense account. You will learn more about handling supplies in Chapter 8.)