Sengel Moon opened The Bike Doctor. Journalize the following transactions that occurred during the month of October of the current year. Use the following journal pages: October 1–12, page 1, and October 14–29, page

2. Use the following chart of accounts:

Oct. 1 Moon invested cash in the business, $15,000.
2 Paid shop rental for the month, $300.
3 Purchased bicycle parts on account, $2,000.
5 Purchased office supplies on account, $250.
8 Paid telephone bill, $38.
9 Received cash for services, $140.
11 Paid a sports magazine subscription (miscellaneous expense), $15.
12 Made payment on account (see Oct. 3 transaction), $100.
14 Paid part-time employee, $300.
15 Received cash for services, $350.
16 Paid utilities bill, $48.
19 Received cash for services, $250.
23 Moon withdrew cash for personal use, $50.
25 Made payment on account (see Oct. 5 transaction), $50.
29 Paid part-time employee,$300.

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Chart of Accounts Assets 101 Cash 141 Bicycle Parts 142 Office Supplies Revenues 401 Repair Fees Expenses 511 Wages Expense 521 Rent Expense 525 Telephone Expense 533 Utilities Expense 549 Miscellaneous Expense Liabilities 202 Accounts Payable Owner's Equity 311 Sengel Moon, Capital 312 Sengel Moon, Drawing