1/15	Pay federal payroll taxes	1,150
1/21	Sell 15 t-shirts ($300) and 20 hats ($500)	800
	Pay Spain Motorbus	1,000
1/22	Sell 40 7-day food and wine tours in Spain. Payment required at time of purchase. (Tour start dates 2/11, 2/25, 3/4, and 3/18)	180,000
	Make van loan payment (principal and interest)	1,073
	Receive small business loan from Silicon Valley Bank. Terms are 3% annual interest with principal and interest due in one year.	30,000

PREPARE A JOURNAL ENTRY FOR 1/15, 1/21, 1/22

DATE	ENTRIES	DR	CR
1/15
1/21
1/22