Question

I would to know how to write these transaction into the journal

The transaction will be show below as pictures

Snip & Sketch New 2 5 Problem 2-2A Preparing General Journal entries LO3,5,6 Bruce Ibach owns Biotech Fitness Centre, which showed the following selected transactions for the month ended May 31, 2021 May 2 1 Purchased new equipment, paying cash of $14,000 and signing a 90-clay note payable for the balance of $32,000. Prorchased 12 months of insurance to begin May 2; paid $24,000. 3 Completed a fitness contract for a group of clients today and received $6,000. 4 Purchased office supplies on account: $3,750. 6 Returned to the supplier 5750 of defective office supplies purchased on May 4. 10 Provided services to a client today on account: $11,500. 15 Paid for the May 4 purchase less the return of May 6. 20 Received payment from the client of May 10. 25 freceived cash of $2,500 from a client for work to be done in June. 31 Paid month-end salaries of $47,000. 31 Paid the way telephone bill today: 52,250. 31 Received the may ctectrical bill today, $3,700. It will be paid on June 15 Required Prepare General Journal entries for each of the above transactions. Type here to search O 9 ENG 10:09 PM 9/20/2020

The journal template will be shown below as a screeshot:

Answer 1

Problem 2-2A:

Date	Accounts and Explanations	Debit	Credit
May 2021		$	$
1	Equipment	46,000
	Cash		14,000
	Notes Payable		32,000
	Purchase of equipment
2	Prepaid Insurance	24,000
	Cash		24,000
	Purchase of annual insurance
3	Cash	6,000
	Service Revenue		6,000
	Performed services for cash
4	Office Supplies	3,750
	Accounts Payable		3,750
	Purchase of office supplies on account
6	Accounts Payable	750
	Office Supplies		750
	Return of defective office supplies
10	Accounts Receivable	11,500
	Service Revenue		11,500
	Performed services on credit
15	Accounts Payable	3,000
	Cash		3,000
	Cash paid on account
20	Cash	11,500
	Accounts Receivable		11,500
	Cash received on account
25	Cash	2,500
	Unearned Revenue		2,500
	Advance received for services to be performed
31	Salaries Expense	47,000
	Cash		47,000
	Cash paid for salaries
31	Telephone Expense	2,250
	Cash		2,250
	Cash paid for telephone expense
31	Utilities Expense	3,100
	Accounts Payable / Utilities Payable		3,100
	Recognized accrued utilities expense

Problem 2 - 3B:

Date	Accounts and Explanations	Debit	Credit
September 2021		$	$
1	Cash	20,000
	Office Equipment	9,200
	Susan Hurley, Capital		29,200
	Cash and equipment brought in by proprietor
1	Prepaid Rent	5,600
	Cash		5,600
	Payment of rent for two months
2	Office Equipment	3,800
	Office Supplies	1,380
	Accounts Payable		5,180
	Purchase of equipment and supplies on credit
4	Cash	2,900
	Service Revenue		2,900
	Services performed for cash
8	Accounts Receivable	5,080
	Service Revenue		5,080
	Servies performed on credit
10	Accounts Payable	5,180
	Cash		5,180
	Payment to suppliers on account
14	Prepaid insurance	3,300
	Cash		3,300
	Prepayment of annual insurance premium
15	Prepaid Seminar Expense	1,250
	Cash		1,250
	Prepayment of seminar charges
18	Cash	5,080
	Accounts Receivable		5,080
	Cash received from customer on account
20	Seminar Expense	1,250
	Prepaid Seminar Expense		1,250
	Expiry of seminar charge prepayment
24	Accounts Receivable	5,000
	Service Revenue		5,000
	Performed services on credit
28	Susan Hurley, Withdrawals	2,500
	Cash		2,500
	Cash withdrawal by proprietor
29	Office Supplies	450
	Accounts Payable		450
30	Utilities Expense	1,750
	Cash		1,750

Date	Accounts	Debit	Credit
		$	$
Mar 1	Prepaid Rent	9,000
	Cash		9,000
	Prepayment of rent
Mar 15	Prepaid Insurance	3,000
	Cash		3,000
	Prepayment on annual insurance premium
Mar 22	No journal entry required	0	0