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. The General's Favorite Fishing Hole Assets 101 Cash Chart of Accounts Revenues 401 Registration Fees 142 Office Supplies 144 Food Supplies Expenses 145 Prepaid Insurance 511 Wages Expense 181 Fishing Boats 521 Rent Expense 181.1 Accum. Depr-Fishing Boats 523 Office Supplies Expense 524 Food Supplies Expense Liabilities 202 Accounts Payable 219 Wages Payable 525 Phone Expense 533 Utilities Expense 535 Insurance Expense 536 Postage Expense Owner's Equity 542 Depr. Exp.-Fishing Boats 311 Bob Night, Capital 312 Bob Night, Drawing 313 Income Summary The following transactions took place during April 20--. Apr. 1 Night invested cash in business, $90,000. 1 Paid Insurance premium for six-month camping season, $9,000. 2 Paid rent for lodge and campgrounds for the month of April, $40,000. 2 Deposited registration fees, $35,000. 2 Purchased 10 fishing boats on account for $60,000. 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, $7,000. pay for the boats in July. 3 Purchased food supplies from Atme Super Market on account, $7,000. 5 Purchased office supplies from Gordon Office Supplies on account, $500. 7 Deposited registration fees, $38,600. 10 Purchased food supplies from Acme Super Market on account, $8,200. 10 Paid wages to fishing guides, $10,000. 14 Deposited registration fees, $30,500. 16 Purchased food supplies from Acme Super Market on account, $9,000. 17 Paid wages to fishing guides, $10,000. 18-Paid postage, $150. 21 Deposited registration fees, $35,600. 24 Purchased food supplies from Acme Super Market on account, $8,500. 24 Paid wages to fishing guides, $10,000. 28 Deposited registration fees, $32,000. 29 Paid wages to fishing guides, $10,000. 30 Purchased food supplies from Acme Super Market on account, $6,000. 30 Paid Acme Super Market on account, $32,700. 30 Paid utilities bill, $2,000. 30 Paid phone bill, $1,200. 30 Bob Night withdrew cash for personal use, $6,000. Required: 1. Enter the transactions in a general journal. Enter transactions from April 1-5 on page 1, April 7-18 on page 2, April 21-29 and the first two entries for April 30 on page 3, and the remaining entries for April 30 on page 4. GENERAL JOURNAL DESCRIPTION POST. REF. DEBIT PAGE 1 CREDIT DATE 20 Apr. 1 Apr. 1 Owner's original investment Print Item Owner's original investment Apr. 1 Apr. 2 Apr. 2 Apr. 2 Apr. 3 Paid insurance premium for camping season Paid rent for April Collected registration fees Purchased fishing boats on account Apr. 5 Purchased food supplies on account from Acme Super Market Purchased office supplies on account from Gordon Office Supplies GENERAL JOURNAL PAGE 2 DATE DESCRIPTION POST. REF. DEBIT CREDIT Check My Work genow.com/ilm/takeAssignment/takeAssignmentMain.do?invoker=&takeAssignmentSession Locator=&inprogress=false em Print Item 20-- Apr. 7 Apr. 10 Apr. 10 Apr. 14 Apr. 16 Apr. 17 Apr. 18 Collected registration fees Purchased food supplies on account from Acme Super Market Paid wages to guides Collected registration fees Purchased food supplies on account from Acme Super Market Paid wages to guides Paid postage Check My Work items GENERAL JOURNAL PAGE 3 DATE DESCRIPTION POST. REF. DEBIT CREDIT 20-- Apr. 21 Apr. 24- Collected registration fees Apr. 24 Purchased food supplies on account from Acme Super Market Apr. 28 Apr. 29 Apr. 30 Paid wages to guides Collected registration fees Paid wages to guides Purchased food supplies on account from Acme Super Market Check My Work blem Print Item Apr. 30 Made payment on account to Acme Super Market GENERAL JOURNAL PAGE 4 DATE DESCRIPTION POST. REF. DEBIT CREDIT 20- Apr. 30 Apr. 30 Apr. 30 Paid utility bill Paid phone bill Owner's withdrawal 2. Post the entries to the general ledger. ACCOUNT GENERAL LEDGER Cash ACCOUNT NO. 101 BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 20 20-- BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT ACCOUNT Office Supplies DATE ITEM POST. REF. 20- Check My Work ACCOUNT NO. 142 BALANCE DEBIT CREDIT DEBIT CREDIT A ACCOUNT Food Supplies ACCOUNT NO. 144 BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 20-- ACCOUNT Prepaid Insurance DATE ITEM POST. REF. 20- ACCOUNT NO. 145 BALANCE DEBIT CREDIT DEBIT CREDIT ACCOUNT Fishing Boats ACCOUNT NO. 181 BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 20-- ACCOUNT Accounts Payable DATE TTFM POST REE Check My Work ACCOUNT NO. 202 BALANCE DERIT CREDIT DERIT CREDIT Print Item ACCOUNT Accounts Payable ACCOUNT NO. 202 BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBET CREDIT 20-- ACCOUNT Bob Night, Capital DATE ITEM POST. REF. 20-- ACCOUNT Bob Night, Drawing DATE ITEM POST. REF. 20-- ACCOUNT NO. 311 BALANCE DEBIT CREDIT DEBIT CREDIT ACCOUNT NO. 312 BALANCE DEBIT CREDIT DEBIT CREDIT ACCOUNT Registration Fees ACCOUNT NO. 401 DALANCE Check My Work Print Item 20-- DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT ACCOUNT Wages Expense DATE ITEM POST. REF. 20-- ACCOUNT kent Expense DATE ITEM POST. REF. 20-- ACCOUNT Phone Expense DATE ITEM POST. REF. 20-- Check My Work ACCOUNT NO. 511 BALANCE DEBIT CREDIT DEBIT CREDIT ACCOUNT NO. 521 BALANCE DEBIT CREDIT DEBIT CREDIT ACCOUNT NO. 525 BALANCE DEBIT CREDIT DEBIT CREDIT ACCOUNT Phone Expense DATE ITEM POST. REF. 20- ACCOUNT Utilities Expense DATE ITEM POST. REF. 20- ACCOUNT Postage Expense DATE ITEM POST. REF. 20- ACCOUNT NO. 525 BALANCE DEBIT CREDIT DEBIT CREDIT ACCOUNT NO. 533 BALANCE DEBIT CREDIT DEBIT CREDIT ACCOUNT NO. 536 BALANCE DEBIT CREDIT DEBIT CREDIT