General Ledger Accounts; Trial Balance Diane Bernick opened Bernick's Consulting. Transactions and related journal entries for the month of January are shown. Jan. 1 Bernick invested cash in the business, $10,000. 2 Paid office rent, $750. 3 Purchased office equipment on account, $1,200. 5 Received cash for services rendered, $900. 8 Paid phone bill, $55. 10 Paid for a magazine subscription (miscellaneous expense), $15. 11 Purchased office supplies on account, $250. 15 Made a payment on account (see Jan. 3 transaction), $150. 18 Paid part-time employee, $600. 21 Received cash for services rendered, $700. 25 Paid utilities bill, $110. 27 Bernick withdrew cash for personal use, $350. 29 Paid part-time employee, $600.