1. Amazon.com Inc.
   Enter the following transactions in the appropriate accounts:
   20X0
   Jan 1 Started business with $155,000 cash.
   Jan 2 Paid $139,500 of the opening cash into the bank.
   Jan 4 Bought goods on credit $14,500 from F. Smith.
   Jan 5 Bought a truck by cheque $62,000.
   Jan 7 Bought goods for cash $7,200.
   Jan 10 Sold goods on credit $15,000 to G. Hughes.
   Jan 12 Returned goods to F. Smith $3,200.
   Jan 19 Sold goods for cash $5,200.
   Jan 22 Bought office supplies on credit from Office Depot $16,000.
   Jan 24 A. Perry lent us $14,500 paying us the money by cheque.
   Jan 29 We paid F. Smith his account by cheque $13,500.
   Jan 31 We paid Office Depot by cheque $16,000.