The transactions listed below took place at Cox Building Cleaning Service during September 2013.
This firm cleans commercial buildings for a fee.
INSTRUCTIONS
Analyze and record each transaction in the general journal. Choose the account names from the chart of accounts shown below. Be sure to number the journal page 1 and to write the year at the top of the Date column.
ASSETS
101 Cash
111 Accounts Receivable
141 Equipment
LIABILITIES
202 Accounts Payable
OWNER'S EQUITY
301 Cathy Cox, Capital
302 Cathy Cox, Drawing
REVENUE
401 Fees Income
EXPENSES
501 Cleaning Supplies Expense
502 Equipment Repair Expense
503 Office Supplies Expense
511 Rent Expense
514 Salaries Expense
521 Telephone Expense
524 Utilities Expense
DATE TRANSACTIONS
Sept. 1 Cathy Cox invested $25,000 in cash to start the business.
5 Performed services for $2,800 in cash.
6 Issued Check 1000 for $1,800 to pay the September rent.
7 Performed services for $3,600 on credit.
9 Paid $400 for monthly telephone bill; issued Check 1001.
10 Issued Check 1002 for $250 for equipment repairs.
12 Received $490 from credit clients.
14 Issued Checks 1003-1004 for $9,500 to pay salaries.
18 Issued Check 1005 for $700 for cleaning supplies.
19 Issued Check 1006 for $600 for office supplies.
20 Purchased equipment for $5,000 from Reese Equipment, Inc., Invoice 1012; issued Check 1007 for $2,000 with the balance due in 30 days.
22 Performed services for $2,950 in cash.
24 Issued Check 1008 for $450 for the monthly electric bill.
26 Performed services for $3,600 on account.
30 Issued Checks 1009-1010 for $9,500 to pay salaries.
30 Issued Check 1011 for $3,000 to Cathy Cox to pay for personal expenses,