(1). Journalize the following selected transactions for January, identifying each entry by letter. Explanations may be omitted.

Jan.	1	(a)Received cash from the investment made by the owner, $14,000.
	2	(b)Received cash for providing accounting services, $9,500.
	3	(c)Billed customers on account for providing services, $4,200.
	4	(d)Paid advertising expense, $700.
	5	(e)Received cash from customers on account, $2,500.
	6	(f)Owner withdraws $1,010.
	7	(g)Received telephone bill, $900.
	8	(h)Paid telephone bill, $900.

General Journal

Problem ___1__

Date	Account Titles	Ref.	Debits	Credits

(2). Prepare a journal entry for the purchase of a truck on April 4 for $85,700, paying $15,000 cash and the remainder on account. Omit explanation and reference.

General Journal

Problem ___2__

Date	Account Titles	Ref.	Debits	Credits

(3). Prepare a journal entry on October 12 for the fees earned on account, $14,600. Omit explanation and reference.

General Journal

Problem ___3__

Date	Account Titles	Ref.	Debits	Credits

(4). Record the following selected transactions for April in a two-column journal, identifying each entry by letter. Omit explanation.

April

(a) On April 1^st, received $18,000 from Katie Long, owner.

(b) On April 2nd, purchased equipment for $27,000, paying $10,000 in cash and giving a note payable for the remainder.

(c) On April 5^th, paid $2,300 for rent for April.

(d) On April 8^th, purchased $1,500 of supplies on account.

(e) On April 10^th, recorded $9,800 of fees earned on account.

(f) On April 17^th, received $7,500 in cash for fees earned.

(g) On April 21^st, paid $1,200 to creditors on account.

(h) On April 25^th, paid wages of $3,425.

(i) On April 28^th, received $7,900 from customers on account.

(j) On April 30^th, recorded owner's withdrawal of $1,875.

General Journal

Problem ___4__

Date	Account Titles	Ref.	Debits	Credits