1. Prepare the General Journal for October 112, page 1. If an amount box does not require an entry, leave it blank.

2. Prepare the General Journal for October 1429, page 2. If an amount box does not require an entry, leave it blank.

Sengel Moon opened The Bike Doctor. Journalize the following transactions that occurred during the month of October of the current year. Use the following chart of accounts:

Chart of Accounts
Assets		Revenues
101	Cash	401	Repair Fees
141	Bicycle Parts
142	Office Supplies	Expenses
		511	Wages Expense
Liabilities		521	Rent Expense
202	Accounts Payable	525	Phone Expense
		533	Utilities Expense
Owner's Equity		549	Miscellaneous Expense
311	Sengel Moon, Capital
312	Sengel Moon, Drawing

Oct.	1	Moon invested cash in the business, $15,000.
	2	Paid shop rental for the month, $300.
	3	Purchased bicycle parts on account, $2,000.
	5	Purchased office supplies on account, $250.
	8	Paid phone bill, $38.
	9	Received cash for services, $140.
	11	Paid a sports magazine subscription (miscellaneous expense), $15.
	12	Made payment on account (see Oct. 3 transaction), $100.
	14	Paid part-time employee, $300.
	15	Received cash for services, $350.
	16	Paid utilities bill, $48.
	19	Received cash for services, $250.
	23	Moon withdrew cash for personal use, $50.
	25	Made payment on account (see Oct. 5 transaction), $50.
	29	Paid part-time employee, $300.