1. GENERAL JOURNAL Page 1 Date Description Credit Post. Ref. Debit 20- April 1 Investment of cash by owner, 5 Sold services on account, R. Milier, Inv. No. 100 Paid advertising expense, Ck. No 1001 8 Bought supplies on account, Taylor Supply, Inv. No. 2340 9 Performed services for cash 15 Paid utility bil, Ck. No. 1002 17 Bought office fumiture on account, Lewis Fumiture, and with cash, CK No. 1003 20 Bought liability insurance, Ck. No. 1004 GENERAL JOURNAL Page 2 Date Description Post. Ref. Debit Credit 20- April 21 Paid rent for month, Ck. No. 1005. 25 Paid Taylor Supply on account, Ck. No. 1006 27 Received payment from R. Miller on account 28 Paid telephone bil. Ck. No. 1007 29 Paid office assistant's salary. Ck, No. 1008 30 Withdrawal for personal use. Ck No. 1009. Here are your 14 transactions: 1. April 1 T. Sanchez invests $20,000 into the business. 2. April 5 Sold $7500 of services on account. (Professional Fees). 3. April 7 Paid advertising expense, check number 1001, $250. 4. April 8 Bought supplies on account from Taylor supply, invoice number 2340, $420. 5. April 9 Performed services for cash $2530. 6. April 15 Paid utility bill, check number 1002, $280. 7. April 17 Bought office furniture on account from Lewis furniture with a down payment of $300. Check number 1003. The balance is on account. Total amount of office furniture $1800. 8. April 20 Bought liability insurance, check number 1004, $1800. 9. April 21 Paid rent for the month, check number 1005, $1000. 10. April 25 Paid Taylor supply on account, check number 1006, $420. 11. April 27 Received payment from R. Miller on account $7500. 12. April 28 Paid telephone bill, check number 1007, $150. 13. April 29 Paid office assistant salary, check number 1008, $1030. 14. April 30 Withdrew cash for personal use, check number 1009, $3000