For each of the following 4 transactions, draft the correct journal entry using the following Chart of Accounts. You may omit the date and the description from the journal entry:

Account Number Account

10 Cash

11 Accounts Receivable

12 Prepaid Insurance

13 Equipment

20 Accounts Payable

22 Wages Payable

21 Unearned Fees

30 Common Stock

31 Retained Earnings

32 Dividends

40 Fees Earned

50 Wages Expense

51 Advertising Expense

52 Miscellaneous Expense

A: Incurred $400 in expense for an Advertising Campaign to a local marketing expert, however we wont pay it until next month.

B: Received $900 cash from a customer and we performed the service now.

C: Received $800 cash from a customer. We will not perform the service until NEXT YEAR.

D: Our employees work and we pay them $1,500 cash.

A:

B:

C:

D: