Answer :
Answer:
S/n General Journal Debit Credit
1. Cash $28,300
Common stock $28,300
(To record issuance of common stock)
2. Cash $8,300
Note payable $8,300
(To record issuance of note payable)
3. Equipment $13,000
Cash $13,000
(To record purchase of equipment)
4. Rent expense $1,400
Cash $1,400
(To record rent expense)
5. Supplies $1,700
Cash $1,700
(To record purchase supplies )
6. Advertising expense $710
Accounts payable $710
(To record advertising expense)
7. Cash $2,360
Accounts receivable $18,840
Service revenue $21,200
(To record service revenue)
8. Cash dividends $470
Cash $470
(To record cash paid for dividends )
9. Utilities expense $2,360
Cash $2,360
(To record utilities expense)
10. Accounts payable $710
Cash $710
(To record payment to creditors)
11. Interest expense $50
Cash $50
(To record interest expense)
12. Salaries and wages $7,550
expense
Cash $7,550
(To record salaries and wages expense)
13. Cash $14,160
Accounts receivable $14,160
(To record amount received from customers)
14. Tax Expenses $1,770
Account payable $1,770
(To record income tax expenses)