Question

You are asked to: Analyze the transactions in T accounts and then pass the transactions to the General Journal:

06-15-2020 Office equipment was purchased on credit $ 1,200.00

06-15-2020 Cash purchase was purchased $ 900.00

06-15-2020 The sum of $ 11,600.00 was deposited. That was kept in cash

06-15-2020 Office supplies purchased on credit $ 300.00

06-16-2020 The owner of the company gave an additional contribution $ 35,000.00

06-16-2020 Air conditioning maintenance was requested on credit $ 200.00

06-16-2020 Accounts payable was credited $ 700.00

06-16-2020 Mortgage was paid in the amount of $ 800.00

06-17-2020 Cash merchandise was sold for $ 2,300.00

06-17-2020 Telephone expense was paid $ 150.00

06-17-2020 Cash merchandise was sold for $ 3,100.00

06-17-2020 Merchandise was sold on credit for $ 3,050.00

06-18-2020 Maintenance fee was paid $ 400.00

06-18-2020 Cash merchandise was sold $ 450.00

06-18-2020 Gardening fee was paid for $ 100.00

06-18-2020 Payroll expense was paid for $ 4,600.00

Answer 1

Credit Date June 15 Debit $1,200 General Journal Office Equipment Accounts Payable (To record office equipment purchased on credit) $1,200 June 15 $900 Purchases Cash (To record Cash Purchases) $900 June 15 $11,600 Bank Cash (To record amount deposited) $11,600 June 15 $300 $300 Supplies on Hand Accounts Payable (To record supplies purchased on credit) June 16 $35,000 $35,000 Cash Owner's equity (To record additional cash Contributed by owner) June 16 $200 Maintenance Expense Accounts Payable (To record maintenance expenses) $200 June 16 $700 Purchases Accounts Payable (To record Credit Purchases) $700 June 16 $800 Mortgage Payable Cash (To record payment of mortgage) $800

June 17 $2,300 Cash Sales (To record Cash Sales) $2,300 June 17 $150 $150 Utility Expense Cash (To record payment of telephone expenses) June 17 $3,100 Cash Sales (To record Cash Sales) $3,100 June 17 $3,050 Accounts Receivable Sales (To record Sales on account) $3,050 June 18 $400 Maintenance Expense Cash (To record maintenance expenses) $400 June 18 $450 Cash Sales (To record Cash Sales) $450 June 18 $100 Miscellaneous Expense Cash (To record Gardening Fees) $100 June 18 $4,600 Wages Expense Cash (To record Payroll Expense) $4,600