1. Prepare the General Journal for January 110, page 1. If an amount box does not require an entry, leave it blank.

2. Prepare the General Journal for January 1129, page 2. If an amount box does not require an entry, leave it blank.

Diane Bernick has opened Bernick's Consulting. Journalize the following transactions that occurred during January of the current year. Use the following chart of accounts:

Chart of Accounts
Assets			Revenues
101	Cash		401	Consulting Fees
142	Office Supplies
181	Office Equipment		Expenses
			511	Wages Expense
Liabilities			521	Rent Expense
202	Accounts Payable		525	Phone Expense
			533	Utilities Expense
Owners Equity			549	Miscellaneous Expense
311	Diane Bernick, Capital
312	Diane Bernick, Drawing

Jan. 1	Bernick invested cash in the business, $11,832.
2	Paid office rent, $711.
3	Purchased office equipment on account, $1,324.
5	Received cash for services rendered, $926.
8	Paid phone bill, $62.
10	Paid for a magazine subscription (miscellaneous expense), $33.
11	Purchased office supplies on account, $244.
15	Made a payment on account (see Jan. 3 transaction), $245.
18	Paid part-time employee, $685.
21	Received cash for services rendered, $736.
25	Paid utilities bill, $97.
27	Bernick withdrew cash for personal use, $445.
29	Paid part-time employee, $626.

1. Prepare the General Journal for January 1-10, page 1. If an amount box does not require an entry, leave it blank Page: 1 ACCOUNT TITLE DOC POST DATE CREDIT O. REF. DEBIT 1 Jan. 1 4 Jan. 2 7 Jan. 3 10 Jan. 5 10 12 13 Jan. 8 14 15 16 Jan. 10 17 12 13 14 15 16 17 2. Prepare the General Journal for January 11-29, page 2. If an amount box does not require an entry, leave it blank. Page: 2 ACCOUNT TITLE DOC POST DATE CREDIT NO. REF 1 Jan. 11 4 Jan. 15 7 Jan. 18 10 Jan. 21 10 12 13 Jan. 25 14 15 16 Jan. 27 17 18 19 Jan. 29 20 12 13 14 15 16 17 18 19 20