General Journal Entries Diane Bernick has opened Bernick's Consulting. Journalize the following transactions that occurred during January of the current year. Use the following chart of accounts: Chart of Accounts Assets Revenues 101 Cash 401 Consulting Fees 142 Office Supplies Office Equipment 181 Expenses 511 Wages Expense Liabilities 521 202 Accounts Payable 525 Rent Expense Phone Expense Utilities Expense 533 549 Miscellaneous Expense Owner's Equity 311 Diane Bernick, Capital 312 Diane Bernick, Drawing Jan. 1 Bernick invested cash in the business, $12,000. 2 Paid office rent, $750. 3 Purchased office equipment on account, $1,400. eBook Show Me How Calculator E Print Item -HIPU 3 Purchased office equipment on account, $1,400. 5 Received cash for services rendered, $1,000. 8 Paid phone bill, $65. 10 Paid for a magazine subscription (miscellaneous expense), $25. 11 Purchased office supplies on account, $250. 15 Made a payment on account (see Jan. 3 transaction), $150. 18 Paid part-time employee, $700. 21 Received cash for services rendered, $900. 25 Paid utilities bill, $110. 27 Bernick withdrew cash for personal use, $450. 29 Paid part-time employee, $700. 1. Prepare the General Journal for January 1-10, page 1. Page: DATE ACCOUNT TITLE DOC. NO. POST REF DEBIT CREDIT 1 Jan. 1 2 N 3 4 Jan. 2 4 5 5 6 KO 7 Jan. 3 EN 1. Prepare the General Journal for January 1-10, page 1. Page: DATE ACCOUNT TITLE DOC. NO. POST. REF. DEBIT CREDIT 1 Jan. 1 2 2 3 3 4 Jan. 2. 4 5 5 6 6 7 Jan. 3 7 8 8 9 9 10 Jan. 5 10 II II II II II 11 11 12 12 13 Jan. 8 13 14 14 15 15 16 Jan. 10 16 17 17 2. Prepare the General Journal for January 11-29, page 2. Page: 2 DATE ACCOUNT TITLE DOC. NO. POST. REF. DEBIT CREDIT Jan. 11 1 2 2 3 11 10 3 4 Jan. 15 4 5 5 6 6 7 Jan. 18 10 00 8 9 9 10 Jan. 21 10 11 11 12 12 13 Jan. 25 13 14 14 15 15 16 Jan. 27 16 17 17 18 18 19 Jan. 29 19 20 20