this is what was given

Honors Accounting - Case 7.2 25,000 5,400 900 4,800 250 Part 1 Journal Entries Cash 25,000 Briggs, capital 2 Prepaid rent 5,400 Cash Office supplies 900 Cash Office furniture 4,800 Accounts payable Advertising expense 250 Cash 12 Accounts receivable 850 Fees earned Cash 350 Fees earned Insurance expense 300 Cash Cash 5,000 Unearned fees Cash Accounts receivable Accounts payable Cash Briggs, drawing 2,000 Cash 31 1,200 Salary expense Cash 350 300 5,000 200 200 1,000 1,000 2,000 1,200 $ 30,550 850 900 5.900 Part 2 Trial Balance Cash Accounts receivable Office supplies Prepaid rent Office furniture Accounts payable Unearned fees Briggs, capital Briggs, drawing 4,900 $ 1.000 5,000 25,000 2000 350 Honors Accounting - Case 7.2 25,000 5,400 900 4,800 250 Part 1 Journal Entries Cash 25,000 Briggs, capital 2 Prepaid rent 5,400 Cash Office supplies 900 Cash Office furniture 4,800 Accounts payable Advertising expense 250 Cash 12 Accounts receivable 850 Fees earned Cash 350 Fees earned Insurance expense 300 Cash Cash 5,000 Unearned fees Cash Accounts receivable Accounts payable Cash Briggs, drawing 2,000 Cash 31 1,200 Salary expense Cash 350 300 5,000 200 200 1,000 1,000 2,000 1,200 $ 30,550 850 900 5.900 Part 2 Trial Balance Cash Accounts receivable Office supplies Prepaid rent Office furniture Accounts payable Unearned fees Briggs, capital Briggs, drawing 4,900 $ 1.000 5,000 25,000 2000 350