Examine the following transactions and identify those that create expenses for Thomas Services. Prepare general journal entries to record those expense transactions and explain why the other transactions did not create expenses.
a. The company paid $12,200 cash for office supplies that were purchased more than 1 year ago.
b. The company paid $1,233 cash for the just completed two-week salary of the receptionist.
c. The company paid $39,200 cash for equipment purchased.
d. The company paid $870 cash for this month’s utilities.
e. The company paid $4,500 cash for dividends.