Activity La-kard Pansactions as Journal Entries Record the following transactions as journal entries. Received $5,000 from selling shares of stock Date Accounts and Explanation Debt Credit Purchase a $7,000 building with note Date Accounts and Explanation Deb Credi Now 4 37.000 32000 Earned $9,000 of services on account. Date Accounts and Explanation Debit Crede 12,000 HINT Activity 3b-More Practice with Journalizing Transactions Record the following transactions as journal entries. Refer to the Chart of Accounts for account titles. Earned $5,000 of services on account. Date Accounts and Explanation Received $5,000 on account from a customer. Date Accounts and Explanation Debit Cret Debit Credit Bought a company truck for $9,000 by signing a note at the bank Date Accounts and Explanation Debit HINT esc Account Account Title Number 101 Cash 105 Accounts Receivable 110 Interest Receivable 112 Notes Receivable 115 Office Supplies 120 Prepaid Insurance 125 Prepaid Rent 130 Short-term Investments 140 Long-term Investments 145 Building Accumulated Depreciation- 146 Building 150 Equipment 151 Accumulated Depreciation- Equipment 155 Furniture Accumulated Depreciation- 156 Furniture 160 Office Furniture 161 Accumulated Depreciation- Office Furniture 165 Truck 166 Accumulated Depreciation- Truck 170 Land 175 Copyright 178 Franchise 180 Patent 1821 201 Trademark Accounts Payable 205 Rent Payable 210 Salaries Payable 215 Utilities Payable 220 Interest Payable 225 Dividends Payable Q 2 NO M Q 54 #3 LI G Sear % Accumulated Depreciation- 166 Truck 170 Land 175 Copyright 178 Franchise 180 Patent 182 Trademark 201 Accounts Payable 205 Rent Payable 210 Salaries Payable 215 Utilities Payable 220 Interest Payable 225 Dividends Payable 235 Unearned Revenue 250 Notes Payable 255 260 301 315 320 325 Mortgages Payable Premium on Bonds Payable Common Stock Retained Earnings Dividends Income Summary 410 Service Revenue 420 Dividend Revenue 430 Interest Revenue 505 Advertising Expense 510 Delivery Expense 515 Depreciation Expense 520 Insurance Expense 525 Interest Expense 535 Repairs and Maintenance Expense 540 Rent Expense 545 Salaries Expense 550 Supplies Expense 555 Utilities Expense esc ab Q 2 Q #3 14 $ W E R