Date 1. 9/02/19 Deposit No. Description 1/ Check No. April Morales met with her lawyer and CPA for advice on starting the business. They decided that Ms. Morales would organize the business as a corporation. The lawyer told Ms. Morales to register the company name, AHH Boots, with the County of El Paso. In addition, Ms. Morales will get an employer identification number (EIN) from the Internal Revenue Service and get a sales tax permit from the Comptroller of Public Accounts. The lawyer agreed to prepare the Articles of Incorporation to be filed with the Secretary of State of Texas. The CPA has agreed to help Ms. Morales set up her accounting system. Deposit #1 Ms. Morales opened a business checking account at Wells Fargo Bank by depositing $40,000. The corporation issued her a stock certificate for 5,000 shares of common stock with no par value. Ck #1001 Ms. Morales signed a one-year rental agreement with RIA Realtors for warehouse space. She was required to pay $8,100 for rent for the months of September 1, 2019 - December 31, 2019, Ck #1002 Arranged for a general business liability insurance policy and paid $7,200 to State Farm Insurance. This premium is for twelve months coverage. 2. 9/02/19 3. 9/03/19 4. 9/03/19 General Journal Transaction Account Credit Debit Account Name Date No