1. Journalize the transactions for June 1-10, page 7 in the general journal. For a compound transaction, if an amount box does not require an entry, leave it blank. Do not enter in the posting reference until you complete part 2.

2. Prepare a trial balance.

Jim Andrews opened a delivery business in March. He rented a small office and has a part-time assistant. His trial balance shows accounts for the first three months of business.

Jims Quick Delivery Trial Balance May 31, 20 - - ACCOUNT TITLE ACCOUNT NO. DEBIT BALANCE CREDIT BALANCE Cash 101 3,826 Accounts Receivable 122 1,212 Office Supplies 142 648 Office Equipment 181 2,100 Delivery Truck 185 8,000 Accounts Payable 202 6,000 Jim Andrews, Capital 311 4,478 Jim Andrews, Drawing 312 1,800 Delivery Fees 401 9,880 Wages Expense 511 1,200 Advertising Expense 512 90 Rent Expense 521 900 Phone Expense 525 126 Electricity Expense 533 98 Charitable Contributions Expense 534 60 Gas and Oil Expense 538 186 Miscellaneous Expense 549 112 20,358 20,358

Andrews' transactions for the month of June are as follows:

June 1 Paid rent, $300. 2 Performed delivery services for $300: $100 in cash and $200 on account. 4 Paid for newspaper advertising, $15. 6 Purchased office supplies on account, $180. 7 Received cash for delivery services rendered, $260. 9 Paid cash on account (truck payment), $200. 10 Purchased a copier (office equipment) for $700: paid $100 in cash and put $600 on account. 11 Made a contribution to the Red Cross (charitable contributions), $20. 12 Received cash for delivery services rendered, $380. 13 Received cash on account for services previously rendered, $100. 15 Paid a part-time worker, $200. 16 Paid electric bill, $36. 18 Paid phone bill, $46. 19 Received cash on account for services previously rendered, $100. 20 Andrews withdrew cash for personal use, $200. 21 Paid for gas and oil, $32. 22 Made payment on account (for office supplies), $40. 24 Received cash for services rendered, $340. 26 Paid for a magazine subscription (miscellaneous expense), $15. 27 Received cash for services rendered, $180. 27 Received cash on account for services previously rendered, $100. 29 Paid for gasoline, $24. 30 Paid a part-time worker, $200.

help i'm getting confused with the jornal entries and trial balance!