(Similar to Problem 2-29) Matt, the sole proprietor of Matt’s Ski Shop, traveled to Switzerland to attend the Alpine Equipment Exposition. The following transactions occurred:

1. Paid $2,000 for airline tickets, hotel accommodations, and tour guidance from Hugo’s U-Go Travel.

2. Changed the airline reservation.

3. Paid a $35 fee to change the reservation.

4. Arrived at the hotel and checked in.

5. Found his room to be next to the hotel laundry and facing the noisy loading zone. Furthermore, the room only had two cheap radios and no television!

6. Asked the hotel manager for a more suitable room.

7. Tipped the bellhop $5 after his luggage was moved.

8. Upon checking out of the hotel at the end of the week, found a $50 per day upgrade charge on his hotel bill.

9. Paid $257 for meals and phone charges on his hotel bill, but denied liability and responsibility for the upgrade charges.

10. The hotel manager insisted that the upgrade charges were Matt’s responsibility, and that they would be added to his credit card balance.

11. Filed a complaint with Hugo’s U-Go Travel and with the credit card issuer.

12. Received a refund of $200 from Hugo.

13. Received a credit for the upgrade charges from the credit card issuer.

14. Took films from the exposition to a photo shop for developing. Charges for developing and printing these films were expected to be $45.

15. Paid the $45 two weeks later.

Required Prepare the journal entries for these related transactions.