Create a general ledger (T-Accounts) from the Journal Entries below:

Cash/Notes Payable/Common Stock/Depreciation Expense/Account Receivable/Interests Payable/Retained Earnings/Rent Expense/Supply Inventory/Income Summary/Dividends/Supply Expense/Prepaid Rent/Office Furniture/Wage Expense/PPE/Accumulated Depreciation---PPE/Revenue/Interest Expens

Kiddos Rock Child Care GENERAL JOURNAL Year 1
Date	Accounts	Debit	Credit
TJE #1 On January 2, Kiddos Rock received $100,000 in cash from investors in exchange for shares of Kiddos Rock common stock.
Jan 2	110 Cash	100,000
	310 Common stock		100,000
TJE #2 On January 2, Kiddos Rock paid $30,000 for a two-year lease of the building. The prepaid rent account was used to record this entry.
Jan 2	150 Prepaid Rent	30,000
	110 Cash		30,000
TJE #3 On February 1, Kiddos Rock purchased tables, chairs, cots, and other furniture for $18,000. $5,000 was paid in cash with the balance on a note payable due in one year bearing 12% annual interest. This furniture has an estimated useful life of 5 years and is depreciated monthly using the straight-line method with no expected residual value.
Feb 1	570 Office Furniture	18,000
	110 Cash		5,000
	220 Notes Payable		13,000
TJE #4 On February 1, Kiddos Rock purchased supplies at a cost of $40,000. Paid cash.
Feb 4	540 Supplies	40,000
	110 Cash		40,000
TJE #5 During Year 1, Kiddos Rock provided child-care services on account totaling $150,000.
	120 Account Receivable	150,000
	410 Revenue		150,000
TJE #6 During Year 1, collections from receivable customers totaled $146,000.
	110 Cash	146,000
	120 Account Receivable		146,000
TJE #7 During Year 1, paid employees $70,000.
	550 Wage	70,000
	110 Cash		70,000

Kiddos Rock Child Care GENERAL JOURNAL Year 1
Date	Accounts	Debit	Credit
AJE #1 Record rent expense for the year. (Refer to TJE #2.)
Dec 31	530 Rent Expense	15,000
	150 Prepaid Rent		15,000
AJE #2 Record depreciation expense for the year. (Refer to TJE #3.)
Dec 31	520 Depreciation Expense	3,300
	171 Accumulated Depreciation-Furniture Acc. Dep = 18,000/5*11/12=3,300		3,300
AJE #3 Record interest expense for the year. (Refer to TJE #3.)
	230 Interest Payable	1430
	560 Interest Expense 13,000*12%*11/12=1430		1430
AJE #4 At the end of the first year, Kiddos Rock had $6,000 of supplies still on hand that had not been used. (Refer to TJE #4.)
	540 Supplies Expense: 40,000-6,000	34,000
	140 Supplies		34,000