Date	JE#	Account Name	Debit	Credit	Entered	Approved
1/2/22	0	Cash	50,000		VR	AC
1/2/22	0	Common Stock		50,000	VR	AC
1/2/22	1	Travel Expense	150		VR	AC
1/2/22	1	Cash		150	VR	AC
1/2/22	2	Building	30,000		VR	AC
1/2/22	2	Cash		30,000	VR	AC
1/4/22	3	Utilities Expense	1,500		MW	AC
1/4/22	3	Cash		1,500	MW	AC
1/5/22	4	Equipment	17,200		VR	AC
1/5/22	4	Notes Payable		17,200	VR	AC
1/6/18	5	Salaries Expense	1,300		VR	AC
1/6/18	5	Cash		1,300	VR	AC
1/5/22	6	Payroll Tax Expense	1,000		VR	AC
1/5/22	6	Cash		1,000	VR	AC
1/6/22	7	Accounts Receivable	10,000		VR	AC
1/6/22	7	Sales Revenue		10,000	VR	AC
1/6/22	8	Cash	11,000		VR	AC
1/6/22	8	Notes Payable		11,000	VR	AC
1/7/22	9	Repairs Expense	7,000		VR	AC
1/7/22	9	Cash		7,000	VR	AC
1/7/22	10	Accounts Receivable	20,000		VR	DH
1/7/22	10	Sales Revenue		20,000	VR	DH
1/10/22	11	Cash	10,000		VR	DH
1/10/22	11	Accounts Receivable		10,000	VR	DH
1/10/22	12	Repairs Expense	1,300		MW	DH
1/10/22	12	Cash		1,300	MW	DH
1/10/22	13	Rent Expense	7,000		MW	DH
1/10/22	13	Cash		7,000	MW	DH
1/10/22	14	Prepaid Insurance	1,000		VR	DH
1/10/22	14	Cash		1,000	VR	DH
1/10/22	15	Accounts Receivable	15,000		VR	DH
1/10/22	15	Sales Revenue		15,000	VR	DH
1/10/22	16	Notes Payable	2,000		MW	DH
1/10/22	16	Cash		2,000	MW	DH
1/11/22	17	Supplies	500		MW	DH
1/11/22	17	Computer Supplies	500		MW	DH
1/11/22	17	Cash		1,000	MW	DH
1/12/22	18	Salaries Expense	5,200		MW	DH
1/12/22	18	Cash		5,200	MW	DH
1/12/22	19	Payroll Tax Expense	1,000		MW	DH
1/12/22	19	Cash		1,000	MW	DH
1/13/22	20	Travel Expense	2,025		VR	DH
1/13/22	20	Cash		2,025	VR	DH
1/13/22	21	Insurance Expense	1,200		VR	DH
1/13/22	21	Cash		1,200	VR	DH
1/14/22	22	Cash	23,000		VR	DH
1/14/22	22	Sales Revenue		23,000	VR	DH
1/14/22	23	Training Expense	500		VR	DH
1/14/22	23	Cash		500	VR	DH
1/14/22	24	Travel Expense	50		VR	DH
1/14/22	24	Cash		50	VR	DH
1/14/22	25	Misc. Expense	200		VR	DH
1/14/22	25	Cash		200	VR	DH
1/15/22	26	Travel Expense	2,025		MW	DH
1/15/22	26	Cash		2,025	MW	DH
1/15/22	27	Postage Expense	250		VR	AC
1/15/22	27	Cash		250	VR	AC
1/17/22	28	Cash	2,000		VR	AC
1/17/22	28	Accounts Receivable		2,000	VR	AC
1/19/22	29	Salaries Expense	5,200		MW	AC
1/19/22	29	Cash		5,200	MW	AC
1/19/22	30	Payroll Tax Expense	1,100		MW	AC
1/19/22	30	Cash		1,100	MW	AC
1/20/22	31	Accounts Receivable	1,200		MW	AC
1/20/22	31	Sales Revenue		1,200	MW	AC
1/20/22	32	Cash	2,400		MW	AC
1/20/22	32	Sales Revenue		2,400	MW	AC
1/20/22	33	Travel Expense	272		MW	AC
1/20/22	33	Cash		272	MW	AC
1/21/22	34	Training Expense	500		VR	VR
1/21/22	34	Cash		500	VR	VR
1/21/22	35	Misc. Expense	125		VR	AC
1/21/22	35	Cash		125	VR	AC
1/21/22	36	Travel Expense	350		VR	AC
1/21/22	36	Cash		350	VR	AC
1/21/22	37	Travel Expense	2,025		VR	AC
1/21/22	37	Cash		2,025	VR	AC
1/21/22	38	Travel Expense	250		VR	AC
1/21/22	38	Cash		250	VR	AC
1/22/22	39	Training Expense	400		MW	AC
1/22/22	39	Cash		400	MW	AC
1/22/22	40	Cash	2,200		MW	AC
1/22/22	40	Sales Revenue		2,200	MW	AC
1/22/22	41	Travel Expense	250		MW	AC
1/22/22	41	Cash		250	MW	AC
1/23/22	42	Cash	12,000		VR	AC
1/23/22	42	Accounts Receivable		12,000	VR	AC
1/23/22	43	Computer Supplies	200		MW	AC
1/23/22	43	Cash		200	MW	AC
1/23/22	44	Supplies Expense	255		MW	AC
1/23/22	44	Supplies		255	MW	AC
1/26/22	45	Salaries Expense	4,200		MW	AC
1/26/22	45	Cash		4,200	MW	AC
1/26/22	46	Payroll Tax Expense	1,100		MW	AC
1/26/22	46	Cash		1,100	MW	AC
1/27/22	47	Bad Debt Expense	5,000		AC	AC
1/27/22	47	Allowance for Doubtful Accounts	5,000	AC	AC
1/27/22	48	Depreciation Expense	1,100		VR	AC
1/27/22	48	Accumulated Depreciation	1,100	VR	AC
1/27/22	49	Training Expense	300		VR	AC
1/27/22	49	Cash		300	VR	AC
1/28/22	50	Insurance Expense	150		VR	AC
1/28/22	50	Prepaid Insurance		150	VR	AC
1/29/22	51	Cash	20,000		MW	AC
1/29/22	51	Sales Revenue		20,000	MW	AC

1. Perform a test of the separation of duties by comparing who entered and approved journal entries to see if all transactions maintained adequate separation of duties.
2. Interpret the result. Elaborate what the result means.