JOURNAL ENTRIES Amy Anjelo opened a delivery service. Journalize the following transactions that occurred in January of the current year. Use the modified cash basis and a combination journal with special columns for Delivery Fees (credit) and Wages Expense (debit). Prove the combination journal.

Jan. 1 Invested cash in the business, $10,000.

2 Paid shop rental for the month, $400.

3 Purchased a delivery cart on account from Walt’s Wheels, $1,000.

5 Purchased office supplies, $250.

6 Paid telephone bill, $51.

8 Received cash for delivery services, $428.

11 Paid electricity bill, $37.

12 Paid part-time employee, $480.

13 Paid for postage stamps (miscellaneous expense), $29.

15 Received cash for delivery services, $382.

18 Made payment on account for delivery cart previously purchased, $90.

21 Withdrew cash for personal use, $250.

Jan. 24 Paid for a one-year liability insurance policy, $180.

26 Received cash for delivery services, $292.

29 Paid part-time employee, $480.