Apr. 1.The following assets were received from Jeff Horton: cash, $20,000; accounts receivable, $14,700; supplies, $3,300; and office equipment, $12,000. There were no liabilities received.1.Paid three months' rent on a lease rental contract, $6,000.2.Paid the premiums on property and casualty insurance policies, $4,200.4.Received cash from clients as an advance payment for services to be provided and recorded it as unearned fees, $9,400.5.Purchased additional office equipment on account from Smith Office Supply Co., $8,000.6.Received cash from clients on account, $11,700.10.Paid cash for a newspaper advertisement, $350.12.Paid Smith Office Supply Co. for part of the debt incurred on April 5, $6,400.12.Provided services on account for the period April 1-12, $21,900.14.Paid receptionist for two weeks' salary, $1,650.Record the following transactions on Page 2 of the journal:17.Received cash from cash clients for fees earned during the period April 1-16, $6,600.18.Paid cash for supplies, $725.20.Provided services on account for the period April 13-20, $16,800.24.Received cash from cash clients for fees earned for the period April 17-24, $4,450.26.Received cash from clients on account, $26,500.27.Paid receptionist for two weeks' salary, $1,650.29.Paid telephone bill for April, $540.30.Paid electricity bill for April, $760.30.Received cash from cash clients for fees earned for the period April 25-30, $5,160.30.Provided services on account for the remainder of April, $2,590.30.Jeff withdrew $18,000 for personal use.

Required:

1.Journalize each transaction, in chronological order, in a two-column journal starting on Page 1, referring to the following chart of accounts in selecting the accounts to be debited and credited. If there is more than one entry on the same date, be sure to enter the transactions in the exact order as presented in the data. (Do not insert the account numbers in the journal at this time.) For a compound transaction, if an amount box does not require an entry, leave it blank.

11Cash31Jeff Horton, Capital12Accounts Receivable32Jeff Horton, Drawing14Supplies41Fees Earned15Prepaid Rent51Salary Expense16Prepaid Insurance52Supplies Expense18Office Equipment53Rent Expense19Accumulated Depreciation54Depreciation Expense21Accounts Payable55Insurance Expense22Salaries Payable59Miscellaneous Expense23Unearned Fees

JOURNALPAGE 1DateAccount TitlePost. Ref.DebitCredit2019

Apr. 1

Cash

Accounts Receivable

Supplies

Office Equipment

Jeff Horton, Capital

Apr. 1Accounts Payable

Prepaid Rent

Apr. 2Prepaid Insurance

Apr. 4

Apr. 5

Apr. 6

Apr. 10

Apr. 12

Apr. 12

Apr. 14

JOURNALPAGE 2

Date

Account Title

Post. Ref.

DebitCredit

2019

Apr. 17

Apr. 18

Apr. 20

Apr. 24

Apr. 26

Apr. 27

Apr. 29

Apr. 30

Apr. 30

Apr. 30

Apr. 30