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CHAPTER 3 Beginning the Accounting Cy Problems MyAccountingLal Set A 3A-1. Jason Lang operates Jason's Cleaning Service. As the bookkeeper, you have LO1 (30 mi been requested to journalize the following transactions: 201X Oct. 1 Paid 2 months' rent in advance, $9,000. 6 Purchased cleaning equipment on account from Brian's Supply House, $7,000. 12 Purchased cleaning supplies from Lawrence's Wholesale for $600 cash. Check Figure: 14 Received $1,200 cash from cleaning fees earned. October 21 20 Jason withdrew $500 for personal use. Dr. Advertising Expense $ Cr. Accounts Payable 21 Advertising bill received from First One News but unpaid, $450. 25 Paid electrical expense, $70. 28 Paid salaries expense, $1,000. 29 Performed cleaning work for $2,300, but payment will not be received until December. 30 Paid Brian's Supply House half the amount owed from October 6 transaction. The chart of accounts for Jason's Cleaning Service is as follows: Chart of Accounts Assets Owner's Equity 111 Cash 311 Jason Lang, Capital 112 Accounts Receivable 312 Jason Lang, Withdrawals 114 Prepaid Rent Revenue 116 Cleaning Supplies +11 Cleaning Fees Earned 120 Cleaning Equipment Expenses 121 Office Equipment 511 Advertising Expense Liabilities 512 Electrical Expense 211 Accounts Payable 514 Salaries ExpenseCHAPTER 3 Beginning the Accounting Cy Problems MyAccountingLal Set A 3A-1. Jason Lang operates Jason's Cleaning Service. As the bookkeeper, you have LO1 (30 mi been requested to journalize the following transactions: 201X Oct. 1 Paid 2 months' rent in advance, $9,000. 6 Purchased cleaning equipment on account from Brian's Supply House, $7,000. 12 Purchased cleaning supplies from Lawrence's Wholesale for $600 cash. Check Figure: 14 Received $1,200 cash from cleaning fees earned. October 21 20 Jason withdrew $500 for personal use. Dr. Advertising Expense $ Cr. Accounts Payable 21 Advertising bill received from First One News but unpaid, $450. 25 Paid electrical expense, $70. 28 Paid salaries expense, $1,000. 29 Performed cleaning work for $2,300, but payment will not be received until December. 30 Paid Brian's Supply House half the amount owed from October 6 transaction. The chart of accounts for Jason's Cleaning Service is as follows: Chart of Accounts Assets Owner's Equity 111 Cash 311 Jason Lang, Capital 112 Accounts Receivable 312 Jason Lang, Withdrawals 114 Prepaid Rent Revenue 116 Cleaning Supplies +11 Cleaning Fees Earned 120 Cleaning Equipment Expenses 121 Office Equipment 511 Advertising Expense Liabilities 512 Electrical Expense 211 Accounts Payable 514 Salaries Expense