During the month of May 20-, The General's Favorite Fishing Hole engaged in the following transactions. These transactions required an expansion of the chart of accounts as shown below. Chart of Accounts Assets Revenues 101 Cash 401 Registration Fees 122 Accounts Receivable 404 Vending Commission Revenue 142 Expenses 511 144 Office Supplies Food Supplies Prepaid Insurance Prepaid Subscriptions 145 512 Wages Expense Advertising Expense Rent Expense Office Supplies Expense 146 521 161 Land 523 171 Buildings 524 Food Supplies Expense 171.1 Accum. Depr.--Buildings 525 Phone Expense 181 Fishing Boats 533 Utilities Expense 181.1 Accum. Depr.--Fishing Boats 535 Insurance Expense 182 Surround Sound System 536 Postage Expense 182.1 Accum. Depr.--Surround Sound Sys. 537 Repair Expense 183 Big Screen TV 540 Depr. Exp.--Buildings 183.1 Accum. Depr.--Big Screen TV Liabilities 541 202 542 Accounts Payable Wages Payable 219 543 Depr. Exp.-Surround Sound Sys. Depr. Exp.--Fishing Boats Depr. Exp.--Big Screen TV Satellite Programming Exp. . Subscriptions Expense 546 548 Owner's Equity 311 Bob Night, Capital 312 Bob Night, Drawing 313 Income Summary 1. Transactions from May 1-4 have already been entered on page 5 as an example. Enter transactions from May 5-28 on page 6, and the remaining entries on page 7. To save time and space, don't enter descriptions for the journal er GENERAL JOURNAL PAGE 5 DATE DESCRIPTION POST. REF. DEBIT CREDIT 20-- May 1 Cash 101 200.00 Vending Commission Revenue 404 200.00 May 2 182 3,600.00 Surround Sound System Cash 101 3,600.00 May 2 Big Screen TV 183 8,000.00 Cash 101 8,000.00 May 2 546 125.00 Satellite Programming Expense Cash 101 125.00 May 3 Accounts Payable 202 100.00 Office Supplies 142 100.00 May 3 Cash 101 52,700.00 Registration Fees 401 52,700.00 May 3 Rent Expense 521 40,000.00 Cash 101 40,000.00 May 3 Cash 101 600,000.00 Bob Night, Capital 311 600,000.00 May 4 Accounts Payable 202 400.00 Cash 101 400.00 May 4 Land 161 100,000.00 Buildings 171 530,000.00 Fishing Boats 181 9,000.00 Cash 101 639,000.00 ACCOUNT Food Supplies ACCOUNT NO. 144 BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 20-- Apr. 30 Balance 8,000.00 May 5 J6 May 19 J6 May 29 J7 ACCOUNT Prepaid Subscriptions ACCOUNT NO. 146 BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 20-- May 7 J6 ACCOUNT Accounts Payable ACCOUNT NO. 202 BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 20-- Apr. 30 Balance 66,500.00 May 3 25 100.00 66,400.00 May 4 J5 400.00 66,000.00 May 5 J6 May 5 J6 May 19 J6 May 29 J7 May 30 J7 ACCOUNT Wages Payable ACCOUNT NO. 219 BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT Apr 30 Balance 500 May 13 J6 ACCOUNT Bob Night, Drawing ACCOUNT NO. 312 BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 20-- May 31 J7 ACCOUNT Registration Fees ACCOUNT NO. 401 BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 20-- May 3 J5 52,700.00 52,700.00 May 10 J6 May 14 J6 May 17 J6 May 21 J6 ACCOUNT Wages Expense ACCOUNT NO. 511 BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 20-- May 13 J6 May 27 J6 ACCOUNT Advertising Expense ACCOUNT NO. 512 BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 20-- May 23 J6 May 28 J6 ACCOUNT Phone Expense ACCOUNT NO. 525 BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 20-- May 30 J7 ACCOUNT Utilities Expense ACCOUNT NO. 533 BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 20-- May 30 J7 ACCOUNT Insurance Expense ACCOUNT NO. 535 BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 20-- May 5 J6 ACCOUNT Repair Expense ACCOUNT NO. 537 BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 20-- May 25 J6 During the month of May 20-, The General's Favorite Fishing Hole engaged in the following transactions. These transactions required an expansion of the chart of accounts as shown below. Chart of Accounts Assets Revenues 101 Cash 401 Registration Fees 122 Accounts Receivable 404 Vending Commission Revenue 142 Expenses 511 144 Office Supplies Food Supplies Prepaid Insurance Prepaid Subscriptions 145 512 Wages Expense Advertising Expense Rent Expense Office Supplies Expense 146 521 161 Land 523 171 Buildings 524 Food Supplies Expense 171.1 Accum. Depr.--Buildings 525 Phone Expense 181 Fishing Boats 533 Utilities Expense 181.1 Accum. Depr.--Fishing Boats 535 Insurance Expense 182 Surround Sound System 536 Postage Expense 182.1 Accum. Depr.--Surround Sound Sys. 537 Repair Expense 183 Big Screen TV 540 Depr. Exp.--Buildings 183.1 Accum. Depr.--Big Screen TV Liabilities 541 202 542 Accounts Payable Wages Payable 219 543 Depr. Exp.-Surround Sound Sys. Depr. Exp.--Fishing Boats Depr. Exp.--Big Screen TV Satellite Programming Exp. . Subscriptions Expense 546 548 Owner's Equity 311 Bob Night, Capital 312 Bob Night, Drawing 313 Income Summary 1. Transactions from May 1-4 have already been entered on page 5 as an example. Enter transactions from May 5-28 on page 6, and the remaining entries on page 7. To save time and space, don't enter descriptions for the journal er GENERAL JOURNAL PAGE 5 DATE DESCRIPTION POST. REF. DEBIT CREDIT 20-- May 1 Cash 101 200.00 Vending Commission Revenue 404 200.00 May 2 182 3,600.00 Surround Sound System Cash 101 3,600.00 May 2 Big Screen TV 183 8,000.00 Cash 101 8,000.00 May 2 546 125.00 Satellite Programming Expense Cash 101 125.00 May 3 Accounts Payable 202 100.00 Office Supplies 142 100.00 May 3 Cash 101 52,700.00 Registration Fees 401 52,700.00 May 3 Rent Expense 521 40,000.00 Cash 101 40,000.00 May 3 Cash 101 600,000.00 Bob Night, Capital 311 600,000.00 May 4 Accounts Payable 202 400.00 Cash 101 400.00 May 4 Land 161 100,000.00 Buildings 171 530,000.00 Fishing Boats 181 9,000.00 Cash 101 639,000.00 ACCOUNT Food Supplies ACCOUNT NO. 144 BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 20-- Apr. 30 Balance 8,000.00 May 5 J6 May 19 J6 May 29 J7 ACCOUNT Prepaid Subscriptions ACCOUNT NO. 146 BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 20-- May 7 J6 ACCOUNT Accounts Payable ACCOUNT NO. 202 BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 20-- Apr. 30 Balance 66,500.00 May 3 25 100.00 66,400.00 May 4 J5 400.00 66,000.00 May 5 J6 May 5 J6 May 19 J6 May 29 J7 May 30 J7 ACCOUNT Wages Payable ACCOUNT NO. 219 BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT Apr 30 Balance 500 May 13 J6 ACCOUNT Bob Night, Drawing ACCOUNT NO. 312 BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 20-- May 31 J7 ACCOUNT Registration Fees ACCOUNT NO. 401 BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 20-- May 3 J5 52,700.00 52,700.00 May 10 J6 May 14 J6 May 17 J6 May 21 J6 ACCOUNT Wages Expense ACCOUNT NO. 511 BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 20-- May 13 J6 May 27 J6 ACCOUNT Advertising Expense ACCOUNT NO. 512 BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 20-- May 23 J6 May 28 J6 ACCOUNT Phone Expense ACCOUNT NO. 525 BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 20-- May 30 J7 ACCOUNT Utilities Expense ACCOUNT NO. 533 BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 20-- May 30 J7 ACCOUNT Insurance Expense ACCOUNT NO. 535 BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 20-- May 5 J6 ACCOUNT Repair Expense ACCOUNT NO. 537 BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 20-- May 25 J6