CHAPTER 3 Beginning the Acc Problems MyLabA Set A 3A-1. LO John Murley operates John's Cleaning Service. As the bookkeeper, you have been requested to journalize the following transactions: 2018 Aug. 1 6 Check Figur August 21 Dr. Advert Cr. Accoun 12 14 20 21 Paid 2 months' rent in advance, 510,000. Purchased cleaning equipment on account from Houton's Supply House, $15,000. Purchased cleaning supplies from Lancaster's Wholesale for $800 cash. Received $1,300 cash from cleaning fees earned. John withdrew $150 for personal use. Advertising bill received from Sullivan News but unpaid, $250. Paid electrical expense, $120. Paid salaries expense, 5500. Performed cleaning work for $2,600, but payment will not be received until October. Paid Houton's Supply House half the amount owed from August 6 transaction. 25 28 29 30 The chart of accounts for John's Cleaning Service is as follows: Assets 111 Cash 112 114 Chart of Accounts Owner's Equity 311 John Murley, Capital 312 John Murley, Withdrawals Revenue 411 Cleaning Fees Earned Expenses 511 Advertising Expense 512 Electrical Expense 514 Salaries Expense Accounts Receivable Prepaid Rent Cleaning Supplies Cleaning Equipment Office Equipment 116 120 121 Liabilities 211 Accounts Payable 3A-2. On September 1, 2012, Brittney Slater opened Brittney's Art Studio. The following transactions occurred in September: 2017