The transactions that follow took place at the Desoto Recreation and Sports Arena during September 2019. This firm has indoor courts where customers can play tennis for a fee. It also rents equipment and offers tennis lessons.
INSTRUCTIONS
Record each transaction in the general journal, using the following chart of accounts. Be sure to number the journal page 1 and to write the year at the top of the Date column. Include a description for each entry.
ASSETS___________________________REVENUE
101 Cash........................................401 Fees Income
111 Accounts Receivable.....................EXPENSES
121 Supplies....................................511 Equipment Repair Expense
141 Equipment.................................512 Rent Expense
LIABILITIES.................................513 Salaries Expense
202 Accounts Payable........................514 Telephone Expense
OWNER'S EQUITY.........................517 Utilities Expense
301 Ellis Carter, Capital
302 Ellis Carter, Drawing
DATE TRANSACTIONS
Sept. 1 Issued Check 1169 for $2,000 to pay the September rent.
5 Performed services for $4,000 in cash.
6 Performed services for $2,950 on credit.
10 Paid $900 for monthly telephone bill; issued Check 1170.
11 Paid for equipment repairs of $1,050 with Check 1171.
12 Received $1,500 on account from credit clients.
15 Issued Checks 1172-1177 for $5,200 for salaries.
18 Issued Check 1178 for $2,700 to purchase supplies.
19 Purchased new tennis rackets for $3,250 on credit from The Tennis Supply Shop; received Invoice 3108, payable in 30 days.
20 Issued Check 1179 for $3,820 to purchase new nets. (Equip.)
21 Received $500 on account from credit clients.
21 Returned a damaged net and received a cash refund of $570.
22 Performed services for $3,480 in cash.
23 Performed services for $5,050 on credit.
26 Issued Check 1180 for $620 to purchase supplies.
28 Paid the monthly electric bill of $2,500 with Check 1181.
30 Issued Checks 1182-1187 for $5,200 for salaries.
30 Issued Check 1188 for $5,000 cash to Ellis Carter for personal expenses.
Analyze: If the company paid a bill for supplies on October 1, what check number would be included in the journal entry description?