Good Job Ltd. buys and sells home appliances and uses the perpetual inventory system. During the year 2014, the company had the following transactions:

Jan 15	Purchased vacuum cleaners worth $69,000 from W Wholesalers, on account.
Feb 4	Sold vacuum cleaners for $36,000 cash, which includes a 3-year warranty. Good Job bought these vacuum cleaners for $24,000.
Feb 4	Recorded $24,000 of estimated warranty liability for the year.
Feb 15	Paid the full amount owing to W Wholesalers.
May 8	Received utilities bill for $3,900, to be paid exactly after 15 days.
Jul 11	Received $40,000 cash for the sale of vacuum cleaners which cost the company $28,571. The delivery is to be made on August 31.
Aug 31	Delivered the vacuum cleaners paid for on July 11.

Prepare journal entries to record the above transactions. Do not enter dollar signs or commas in the input boxes.

Date	Account Title and Explanation	Debit	Credit
Jan 15	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseCashCommon StockCost of Goods SoldEstimated Warranty LiabilityInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryLoan PayableNotes PayablePrepaid RentRent ExpenseSalaries ExpenseSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned RevenueUtilities ExpenseWarranty Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseCashCommon StockCost of Goods SoldEstimated Warranty LiabilityInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryLoan PayableNotes PayablePrepaid RentRent ExpenseSalaries ExpenseSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned RevenueUtilities ExpenseWarranty Expense		Answer
	To record purchase of vacuum cleaners
Feb 4	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseCashCommon StockCost of Goods SoldEstimated Warranty LiabilityInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryLoan PayableNotes PayablePrepaid RentRent ExpenseSalaries ExpenseSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned RevenueUtilities ExpenseWarranty Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseCashCommon StockCost of Goods SoldEstimated Warranty LiabilityInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryLoan PayableNotes PayablePrepaid RentRent ExpenseSalaries ExpenseSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned RevenueUtilities ExpenseWarranty Expense		Answer
	To record cash sales
Feb 4	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseCashCommon StockCost of Goods SoldEstimated Warranty LiabilityInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryLoan PayableNotes PayablePrepaid RentRent ExpenseSalaries ExpenseSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned RevenueUtilities ExpenseWarranty Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseCashCommon StockCost of Goods SoldEstimated Warranty LiabilityInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryLoan PayableNotes PayablePrepaid RentRent ExpenseSalaries ExpenseSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned RevenueUtilities ExpenseWarranty Expense		Answer
	To record costs of goods sold
Feb 4	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseCashCommon StockCost of Goods SoldEstimated Warranty LiabilityInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryLoan PayableNotes PayablePrepaid RentRent ExpenseSalaries ExpenseSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned RevenueUtilities ExpenseWarranty Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseCashCommon StockCost of Goods SoldEstimated Warranty LiabilityInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryLoan PayableNotes PayablePrepaid RentRent ExpenseSalaries ExpenseSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned RevenueUtilities ExpenseWarranty Expense		Answer
	To record estimated warranty liability
Feb 15	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseCashCommon StockCost of Goods SoldEstimated Warranty LiabilityInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryLoan PayableNotes PayablePrepaid RentRent ExpenseSalaries ExpenseSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned RevenueUtilities ExpenseWarranty Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseCashCommon StockCost of Goods SoldEstimated Warranty LiabilityInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryLoan PayableNotes PayablePrepaid RentRent ExpenseSalaries ExpenseSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned RevenueUtilities ExpenseWarranty Expense		Answer
	To record payment to W Wholesalers
May 8	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseCashCommon StockCost of Goods SoldEstimated Warranty LiabilityInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryLoan PayableNotes PayablePrepaid RentRent ExpenseSalaries ExpenseSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned RevenueUtilities ExpenseWarranty Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseCashCommon StockCost of Goods SoldEstimated Warranty LiabilityInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryLoan PayableNotes PayablePrepaid RentRent ExpenseSalaries ExpenseSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned RevenueUtilities ExpenseWarranty Expense		Answer
	To record utilities expense
May 23	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseCashCommon StockCost of Goods SoldEstimated Warranty LiabilityInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryLoan PayableNotes PayablePrepaid RentRent ExpenseSalaries ExpenseSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned RevenueUtilities ExpenseWarranty Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseCashCommon StockCost of Goods SoldEstimated Warranty LiabilityInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryLoan PayableNotes PayablePrepaid RentRent ExpenseSalaries ExpenseSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned RevenueUtilities ExpenseWarranty Expense		Answer
	To record payment of accounts payable
Jul 11	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseCashCommon StockCost of Goods SoldEstimated Warranty LiabilityInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryLoan PayableNotes PayablePrepaid RentRent ExpenseSalaries ExpenseSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned RevenueUtilities ExpenseWarranty Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseCashCommon StockCost of Goods SoldEstimated Warranty LiabilityInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryLoan PayableNotes PayablePrepaid RentRent ExpenseSalaries ExpenseSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned RevenueUtilities ExpenseWarranty Expense		Answer
	To record the deposit of vacuum cleaners sale
Aug 31	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseCashCommon StockCost of Goods SoldEstimated Warranty LiabilityInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryLoan PayableNotes PayablePrepaid RentRent ExpenseSalaries ExpenseSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned RevenueUtilities ExpenseWarranty Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseCashCommon StockCost of Goods SoldEstimated Warranty LiabilityInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryLoan PayableNotes PayablePrepaid RentRent ExpenseSalaries ExpenseSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned RevenueUtilities ExpenseWarranty Expense		Answer
	To record delivery of vacuum cleaners
Aug 31	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseCashCommon StockCost of Goods SoldEstimated Warranty LiabilityInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryLoan PayableNotes PayablePrepaid RentRent ExpenseSalaries ExpenseSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned RevenueUtilities ExpenseWarranty Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseCashCommon StockCost of Goods SoldEstimated Warranty LiabilityInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryLoan PayableNotes PayablePrepaid RentRent ExpenseSalaries ExpenseSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned RevenueUtilities ExpenseWarranty Expense		Answer
	To record costs of goods sold