2. Journal the following transactions related to the service business Toms Tailor Shop, owned by Tom Turnbull.

a. Start Microsoft Excel, and open the BUS113_04_06.xlsx file from C:\ACTT1\Data\Unit_4. b. Click the File tab, and then click Save As. Save the file to C:\ACTT1\Student\Unit_4. c. October 1. Received cash from owner, Tom Turnbull, as an investment, $5,000.00. Receipt No. 1. d. October 9. Paid cash for insurance, $1,200.00. Check No. 1. e. October 13. Bought supplies on account from Sewing Essentials, $150.00. Memorandum No. 1. f. October 21. Sold services on account to Main Street Theater, $600.00. Sales Invoice No. 1. g. October 24. Paid cash for electric bill, $300.00. Check No. 2. h. October 31. Paid cash to owner, Tom Turnbull, for personal use, $3,000.00. Check No. 3. i. October 31. Received cash from sales, $2,352.00. Register Tape No. 1. j. Total the columns and prove and rule page 1 of the journal. k. Prove cash. The beginning cash balance on October 1 is zero. The balance on the next unused check stub is $2,852.00. l. Save and close the spreadsheet. m. Submit your file to your instructor for grading.