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Barbara Jones opened Barb's Book Business on February 1. You have been hired to maintain the company's financial records. The following transactions occurred in February,

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Barbara Jones opened Barb's Book Business on February 1. You have been hired to maintain the company's financial records. The following transactions occurred in February, the first month of operations. a. Received shareholders' cash contributions on February 1 totaling $19,000 to form the corporation issued 1,000 shares of common stock b. Paid $3,060 cash on February 2 for three months' rent for office space. TIP: For convenience, simply record the full amount of the payment as an asset (Prepaid Rent). At the end of the month this account will be adjusted to its proper balance. c. Purchased and received supplies on February 3 for $695 cash. . d. Signed a promissory note on February 4, payable in two years, deposited $12.900 in the company's bank account e On February 5, paid cash to buy equipment for $5.000 and land for $7.900 Placed an advertisement in the local paper on February 6 for $500 cash g Recorded sales on February 7 totaling $2.150: $1,250 was in cash and the rest on accounts receivable. h Collected accounts receivable of $85 from customers on February 8 1. On February 9, repaired one of the computers for $141 cash TIP: Most repairs involve costs that do not provide additional future economic benefits Incurred and paid employee wages on February 28 of $465. Journal entry worksheet 1 2 3 4 8 9 10 Received shareholders' cash contributions on February 1 totaling $19,000 to form the corporation; issued 1,000 shares of common stock. Record the transaction. Note: Enter debits before credits. General Journal Debit Credit Date Feb 01 3 4 5 6 7 8 9 10 Paid $3,060 cash on February 2 for three months' rent for office space. Record the transaction. Note: Enter debits before credits. General Journal Debit Credit Date Feb 02 Journal entry worksheet On February 5, paid cash to buy equipment for $5,000 and land for $7,900. Record the transaction. Note: Enter debits before credits. Date General Journal Debit Credit Feb 05 Journal entry worksheet

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