Hi Student, Thank you for assisting me with the accounting for my piano-teaching business. Here are some transactions to be recorded: December 1: Opened a business chequing account at the Royal Bank of Canada and deposited $2,000 of my own money into it. December 1: Purchased business cheques from the bank for $$75.00. This amount was withdrawn from my bank account by the Royal Bank. [Debit 'Bank Charges Expense] December 2: Paid the December rent of $500 for the studio space; cheque #100. December 2: Received cash and cheques totalling $$900.00 from the 1-hour students. This is payment for the 5 weeks in December (3 students X $60 X 5 weeks). [Credit 'Unearned Lesson Revenue'] December 3: Received $60.00 ($30.00 from each student) from the two half-hour students. These students will pay each week for the first month. December 5: Purchased $85.00 in office supplies. Paid using cheque #101. December 7: Paid $145.00 for a few days of advertising in the classified of the Vancouver Sun newspaper. Used cheque #102. Thanks again, Rose Temple