DATE TRANSACTIONS Jan. 2 Purchased supplies for $14,000; issued Check 1015. 2 Purchased a one-year insurance policy for $16,800. 7 Sold services for $30,000 in cash and $20,000 on credit during the first week of January. 12 Collected a total of $8,000 on account from credit customers during the first week of January. 12 Issued Check 1017 for $7,200 to pay for special promotional advertising to new businesses on the local radio station during the month.. 13 Collected a total of $9,000 on account from credit customers during the second week of January. 14 Returned supplies that were damaged for a cash refund of $1,500. 15 Sold services for $41,400 in cash and $4,600 on credit during the second week of January. 20 Purchased supplies for $10,000 from White's, Inc.; received Invoice 2384 payable in 30 days.. 20 Sold services for $25,000 in cash and $7,000 on credit during the third week of January. 20 Collected a total of $11,200 on account from credit customers during the third week of January. 21 Issued Check 1018 for $14,130 to pay for maintenance work on the office equipment. 22 Issued Check 1019 for $7,200 to pay for special promotional advertising to new businesses in the local newspaper. 23 Received the monthly telephone bill for $2,050 and paid it with Check 1020. 26 Collected a total of $3,200 on account from credit customers during the fourth week of January. 27 Issued Check 1021 for $6,000 to Office Plus as payment on account for Invoice 2223. 28 Sent Check 1022 for $5,350 in payment of the monthly bill for utilities. 29 Sold services for $38,000 in cash and $5,500 on credit during the fourth week of January. 31 Issued Checks 1023-1027 for $65,600 to pay the monthly salaries of the regular employees and three part-time workers. 31 Issued Check 1028 for $24,000 for personal use. 31 Issued Check 1029 for $8,300 to pay for maintenance services for the month.. 31 Purchased additional equipment for $30,000 from Contemporary Equipment Company; issued Check 1030 for $20,000 and bought the rest on credit. The equipment has a five-year life and no salvage value. 31 Sold services for $15,200 in cash and $3,240 on credit on January 31. ADJUSTMENTS 31 Compute and record the adjustment for supplies used during the month. An inventory taken on January 31 showed supplies of $9,400 on hand. Journal entry worksheet Journal entry worksheet Journal entry worksheet Sold services for $30,000 in cash and $20,000 on credit during the first week of January. Note: Enter debits before credits. Date Jan. 07, 20X2 General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet 1 2 3 5 6 7 8 23 Collected a total of $8,000 on account from credit customers during the first week of January. Note: Enter debits before credits. Date Jan. 12, 20X2 General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet Issued Check 1017 for $7,200 to pay for special promotional advertising to new businesses on the local radio station during the month. Note: Enter debits before credits. Date Jan. 12, 20X2 General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet 1 2 3 4 5 6 7 8 23 > Collected a total of $9,000 on account from credit customers during the second week of January. Note: Enter debits before credits. Date Jan. 13, 20X2 General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet 12 3 4567 8 23 23 Sold services for $41,400 in cash and $4,600 on credit during the second week of January. Note: Enter debits before credits. Date Jan. 15, 20X2 General Journal Debit Credit Journal entry worksheet Record entry Clear entry View general journal Journal entry worksheet 3 Issued Check 1019 for $7,200 to pay for special promotional advertising to new businesses in the local newspaper. Note: Enter debits before credits. Date Jan. 22, 20X2 General Journal Debit Credit Journal entry worksheet Received the monthly telephone bill for $2,050 and paid it with Check 1020. Note: Enter debits before credits. Date Jan. 23, 20X2 General Journal Debit Credit Journal entry worksheet Collected a total of $3,200 on account from credit customers during the fourth week of January. Note: Enter debits before credits. Date Jan. 26, 20X2 General Journal Debit Credit View transaction list Journal entry worksheet Sent Check 1022 for $5,350 in payment of the monthly bill for utilities. Note: Enter debits before credits. Date Jan. 28, 20X2 General Journal Debit Credit Journal entry worksheet Issued Checks 1023-1027 for $65,600 to pay the monthly salaries of the regular employees and three part-time workers. Note: Enter debits before credits. Date Jan. 31, 20X2 General Journal Debit Credit Journal entry worksheet 1 ..... 15 16 17 18 19 20 20 Issued Check 1028 for $24,000 for personal use. Note: Enter debits before credits. Date Jan. 31, 20X2 23 23 General Journal Debit Credit > Journal entry worksheet 23 21 Issued Check 1029 for $8,300 to pay for maintenance services for the month. Note: Enter debits before credits. Date Jan. 31, 20X2 General Journal Debit Credit Journal entry worksheet Purchased additional equipment for $30,000 from Contemporary Equipment Company; issued Check 1030 for $20,000 and bought the rest on credit. The equipment has a five-year life and no salvage value. Note: Enter debits before credits. Date Jan. 31, 20X2 General Journal Debit Credit Journal entry worksheet 1 ..... 16 17 18 19 20 20 21 21 22 Sold services for $15,200 in cash and $3,240 on credit on January 31. Note: Enter debits before credits. Date Jan. 31, 20X2 23 23 General Journal Debit Credit