2. Journalize the following transactions on journal page 299 for Wiley's Driving School, using these accounts: Cash; Accounts Receivable/L. Starr Equipment, Automobiles; Accounts Payable/Grant's Esso; R. Wiley, Capital Revenue from Lessons; Salaries Expense; Advertising Expense; Automobile Expense; Utilities Expense. Aug. 1 R. Wiley invested an additional $40 000 cash. 2 Purchased equipment for $2000, Cheque 107. 4 Purchased a car from Dardick Motors for $36 000, Cheque 108. 5 Received $1700 for driving lessons, Sales Slips 293-296. 7 Paid $1300 for instructors' salaries for the week, Cheque 109. 9 Paid $275 to Bell Canada, Cheque 110. 10 Received $1800 from customers taking driving lessons, Sales Slips 297-300. 11 Issued Sales Invoice 192 for $400 to L. Starr, who is taking lessons but will pay at a later date. 11 Received a bill for $290 from Grant's Esso for gas and oil used by the cars. 12 Paid $190 for hydro, Cheque 111. 13 Sent $170 to the Daily Star for advertising Cheque 112. 14 Received $400 from L. Starr to pay off amount owing for lessons, Invoice 192 3. Journalize the following transactions on journal page 237 for G. Slocum Small Business Services. Select appropriate accounts for each transaction. Note: This firm keeps a separate account for each account receivable and each account payable. Feb. 1 G. Slocum invested an additional $9000 cash in the business. 2 Sold services to D. Ferris, $600, Sales Slip 472. 3 Sold services to W. Anderson, $250 on credit, Sales Invoice 872. 4 Sold services to T. Tinley, $700 on credit, Sales Invoice 873. 5 Received $100 from W. Anderson as part payment of amount owing, Cash Receipt 741. 8 Received $700 from T. Tinley in full payment of amount owing Cash Receipt 742. 8 The owner, G. Slocum, paid the office rent for the month, $1500, out of a personal bank account (not the company account). 9 Purchased a new computer from Office Systems for $2500. They required a 10 percent down payment today and the remainder is due within 30 days; Purchase Invoice 4692 and Cheque 791. 10 Received the hydro bill, $357, to be paid in 10 days