2.	Journalize the transactions for April 1-30 in the General Journals. Use Journal pages 1, 2, 3 and 4. (You will not use the adjustment information yet.)

Amount $ 90,000 $ 9,000 2 $ 40,000 $ 35,000 $ 60,000 $ 7,000 $ 500 $ 38,600 $ 8,200 THE FOLLOWING TRANSACTIONS TOOK PLACE DURING THE MONTH OF APRIL. Date Description Apr. 1 Night invested cash in business. 1 Paid insurance premium to Allstate for six-month camping season. Paid rent for lodge and campgrounds for the month of April. 2 Deposited registration fees. 2 Purchased 10 fishing boats on account. The boats have estimated useful lives of five years, at which time they will be donated to a local day camp. Arrangements were made to pay for the boats in July. 3 Purchased food supplies from Acme Super Market on account. 5 Bought office supplies from Gordon Office Supplies on account. 7 Deposited registration fees. 10 Purchased food supplies from Acme Super Market on account. 10 Paid wages to fishing guides. 14 Deposited registration fees. 16 Purchased food supplies from Acme Super Market on account. 17 Paid wages to fishing guides. 18 Paid postage. 21 Deposited registration fees. 24 Purchased food supplies from Acme Super Market on account. 24 Paid wages to fishing guides. 28 Deposited registration fees. 29 Paid wages to fishing guides. 30 Purchased food supplies from Acme Super Market on account. 30 Paid Acme Super Market on account. 30 Paid utilities bill. 30 Paid phone bill. 30 Bob Night withdrew cash for personal use. $ 10,000 $ 30,500 S 9,000 $ 10,000 S 150 $ 35,600 S 8,500 S 10,000 $ 32,000 $ 10,000 S 6,000 $ 32,700 S 2,000 1,200 S $ 6,000 ADJUSTMENT INFORMATION FOR THE END OF APRIL IS PROVIDED BELOW. (a) Office supplies remaining on hand, $100. (b) Food supplies remaining on hand, $8000. (c) Calculate insurance expired for month using transaction information on 1st with (d) Calculate depreciation expense for one month for fishing boats using information from transaction on 2nd. Use straight line depreciation method. (e) Wages earned, but not yet paid, at the end of April, $500. The General's Favorite Fishing Hole Bob Night opened The General's Favorite Fishing Hole. The fishing camp is open from April through September and attracts many famous college basketball coaches during the off- season. Guests typically register for one week, arriving on Sunday afternoon and returning home the following Saturday afternoon. The registration fee includes room and board, the use of fishing boats, and professional instruction in fishing techniques. The chart of accounts for the camping operations is provided below. Chart of Accounts Acct. No. Assets 101 Cash 142 Office Supplies 144 Food Supplies 145 Prepaid Insurance 181 Fishing Boats 181.1 Accum. Depr. - Fishing Boats 202 Liabilities Accounts Payable Wages Payable 219 311 312 313 Owner's Equity Bob Night, Capital Bob Night, Drawing Income Summary Revenues Registration Fees 401 511 521 523 524 525 533 535 536 542 Expenses Wages Expense Rent Expense Office Supplies Expense Food Supplies Expense Phone Expense Utilities Expense Insurance Expense Postage Expense Depreciation Expense - Fishing Boats