Chalet Sports sells hunting and fishing equipment and provides guided hunting and fishing trips. Chalet Sports is owned and operated by Cliff Owen, a well-known sports enthusiast and hunter. Cliff's wife, Judy, owns and operates Joliet Boutique, a women's clothing store. Cliff and Judy have established a trust fund to finance their children's college education. The trust fund is maintained by City Bank in the name of the children, John and Morgan. For each of the following transactions, identify which of the entities listed should record the transaction in its records.

1. Cliff paid a local doctor for his annual physical, which was required by the work- men's compensation insurance policy carried by Chalet Sports. 2. Cliff received a cash advance from customers for a guided hunting trip. 3. Judy paid her dues to the YWCA. 4. Cliff paid a breeder's fee for an English springer spaniel to be used as a hunting guide dog. 5. Judy deposited a $5,000 personal check in the trust fund at City Bank. 6. Cliff paid for an advertisement in a hunters' magazine. 7. Judy authorized the trust fund to purchase mutual fund shares. 8. Judy donated several dresses from inventory for a local charity auction for the ben- efit of a women's abuse shelter. 9. Cliff paid for dinner and a movie to celebrate their fifteenth wedding anniversary. 10. Judy purchased two dozen spring dresses from a Seattle designer for a special spring sale.

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Entities C B J X Chalet Sports City Bank Trust Fund Joliet Boutique None of the above