I need help identifying the journal entries that are incorrect.
Week of March 11 - 17, 2007 Transactions 1 March 11, 2007 Received cash into the bank account from the credit card processing company for sales receipt number 7030901, processed on March 9, 2007. 101 - Cash 265.01 610 Credit Card Processing Expense 6.80 125 Credit Cards Receivable 271.81 2 March 11, 2007 Purchased merchandise on account from Central Coast Boarding. Central Coast Boarding provided invoice number CCB1335 totaling $1,648.50. Terms of the purchase are 2/10, n/30. 150 - Merchandise Inventory 1,648.50 201 - Accounts Payable 1,648.50 of Brown for 3 March 11, 2007 Wrote check num 10030 for $174.00 to pay the February bill from Law services provided on account. 201 Accounts Payable 174.00 101 - Cash 174.00 4 March 12, 2007 Taught 6 hours of surfing lessons to a customer who had paid in advance during February (sales receipt number 21402) at the special discounted rate of $45 per hour. 260. Unearned Revenue 270.00 410 - Lesson Revenue 270.00 5 March 12, 2007 Received cash into the bank account from the credit card processing company for sales receipt number 7031001, processed on March 10, 2007. 101. Cash 1,189.76 5 March 12, 2007 Received cash into the bank account from the credit card processing company for sales receipt number 7031001, processed on March 10, 2007. 101 Cash 1,189.76 610 - Credit Card Processing Expense 30.51 125. Credit Cards Receivable 1,220.27 Week of March 11 - 17, 2007 6 March 12, 2007 Received payment of $145.00 on invoice number 7022403 from customer Mike Joseph for repair services performed on account during February. 101. Cash 145.00 120 - Accounts Receivable 145.00 7 March 13, 2007 Returned $500 of damaged merchandise from the purchase on March 11, 2007 to Central Coast Boarding, invoice number CCB1335. 201 - Accounts Payable 500.00 150 - Merchandise Inventory 500.00 8 March 14, 2007 Sold apparel and accessories to customer for $595.00 plus sales tax. The customer paid with cash. The sales receipt number was 7031401. 101. Cash 641.11 401 - Sales Revenue 595.00 240 - Sales Tax Payable 46.11 501 - Cost of Goods Sold 297.50 150 Merchandise Inventory 297.50 9 March 14, 2007 Sold surfboards to customer for $836.50 plus sales tax. The customer paid with a credit card. The sales receipt number was 7031402. 125 Credit Cards Receivable 901.33 401 - Sales Revenue 836.50 240 - Sales Tax Payable 64.83 501 - Cost of Goods Sold 418.25 150 Merchandise Inventory 418.25 - 10 March 15, 2007 Taught 5 hours of surfing lessons on account for customer Jonathon Richards. Provided the customer with invoice number 31501 for the services. 120. Accounts Receivable 250.00 410 - Lesson Revenue 250.00 Week of March 11 - 17, 2007 11 March 15, 2007 Received payment in full on invoice number 31001 from Madeline Taylor. 200.00 101. Cash 120 - Accounts Receivable 200.00 12 March 15, 2007 Received partial payment of $175.00 on invoice 21703 from customer David Linthon for services provided on account during February. 101. Cash 175.00 120 - Accounts Receivable 175.00 13 March 16, 2007 Received cash into the bank account from the credit card processing company for sales receipt number 7031402, processed on March 14, 2007. 101 - Cash 878.80 610 Credit Card Processing Expense 22.53 125. Credit Cards Receivable 901.33 14 March 16, 2007 Customer, Allison Paige, paid $450.00 with a credit card for 10 hours of surfing lessons to begin during the summer. Provided the customer with receipt number 31601. 125. Credit Cards Receivable 450.00 260 - Unearned Revenue 450.00 15 March 16, 2007 Wrote check number 10031 for $235.00 to Scanlan Accounting Services for accounting services provided today. 625 . Professional Fees 235.00 101 235.00 Cash 16 March 16, 2007 Wrote check number 10032 to pay two weeks of wages to the store clerk, totaling $800.00 for the time period 2/26 - 3/11. The store clerk works Monday through Friday and gets paid $80.00 per day. Three days of wages were accrued at the end of February 650. Salaries & Wages Expense 560.00 250 - Wages Payable 240.00 101 800.00 Cash Week of March 11 - 17, 2007 17 March 16, 2007 Purchased additional inventory from Surfer's Supply on account. Surfer's Supply provided invoice number SS9241 totaling $675.90 with terms 1/10, n/30. The merchandise was sent FOB shipping point. The responsible party will pay SLO Delivery & Trucking for delivery services directly. 150 - Merchandise Inventory 675.90 18 March 17, 2007 Merchandise purchased from Surfer's Supply yesterday arrived. The responsible party paid $62.00 cash to SLO Delivery & Trucking for shipment number SLO3846. 150 - Merchandise Inventory 62.00 101 Cash 62.00 19 March 17, 2007 Purchased $98.50 of store supplies on account from Premier Distributing. The invoice number was PD938 and the terms were Net 15, FOB Destination. The responsible party paid $25.00 cash to SLO Delivery & Trucking 170. Store Supplies 98.50 201 - Accounts Payable 98.50 20 March 17, 2007 Replenished the petty cash fund by writing check number 10033 for $88.75. The petty cash box contained two receipts as follows: Repairs & Maintenance $55.00 and Professional Fees $35.00. 635 Repairs & Maintenance 55.00 625 . Professional Fees 35.00 101. Cash 88.75 607. Cash Over / Short 1.25 Week of March 11 - 17, 2007 Transactions 1 March 11, 2007 Received cash into the bank account from the credit card processing company for sales receipt number 7030901, processed on March 9, 2007. 101 - Cash 265.01 610 Credit Card Processing Expense 6.80 125 Credit Cards Receivable 271.81 2 March 11, 2007 Purchased merchandise on account from Central Coast Boarding. Central Coast Boarding provided invoice number CCB1335 totaling $1,648.50. Terms of the purchase are 2/10, n/30. 150 - Merchandise Inventory 1,648.50 201 - Accounts Payable 1,648.50 of Brown for 3 March 11, 2007 Wrote check num 10030 for $174.00 to pay the February bill from Law services provided on account. 201 Accounts Payable 174.00 101 - Cash 174.00 4 March 12, 2007 Taught 6 hours of surfing lessons to a customer who had paid in advance during February (sales receipt number 21402) at the special discounted rate of $45 per hour. 260. Unearned Revenue 270.00 410 - Lesson Revenue 270.00 5 March 12, 2007 Received cash into the bank account from the credit card processing company for sales receipt number 7031001, processed on March 10, 2007. 101. Cash 1,189.76 5 March 12, 2007 Received cash into the bank account from the credit card processing company for sales receipt number 7031001, processed on March 10, 2007. 101 Cash 1,189.76 610 - Credit Card Processing Expense 30.51 125. Credit Cards Receivable 1,220.27 Week of March 11 - 17, 2007 6 March 12, 2007 Received payment of $145.00 on invoice number 7022403 from customer Mike Joseph for repair services performed on account during February. 101. Cash 145.00 120 - Accounts Receivable 145.00 7 March 13, 2007 Returned $500 of damaged merchandise from the purchase on March 11, 2007 to Central Coast Boarding, invoice number CCB1335. 201 - Accounts Payable 500.00 150 - Merchandise Inventory 500.00 8 March 14, 2007 Sold apparel and accessories to customer for $595.00 plus sales tax. The customer paid with cash. The sales receipt number was 7031401. 101. Cash 641.11 401 - Sales Revenue 595.00 240 - Sales Tax Payable 46.11 501 - Cost of Goods Sold 297.50 150 Merchandise Inventory 297.50 9 March 14, 2007 Sold surfboards to customer for $836.50 plus sales tax. The customer paid with a credit card. The sales receipt number was 7031402. 125 Credit Cards Receivable 901.33 401 - Sales Revenue 836.50 240 - Sales Tax Payable 64.83 501 - Cost of Goods Sold 418.25 150 Merchandise Inventory 418.25 - 10 March 15, 2007 Taught 5 hours of surfing lessons on account for customer Jonathon Richards. Provided the customer with invoice number 31501 for the services. 120. Accounts Receivable 250.00 410 - Lesson Revenue 250.00 Week of March 11 - 17, 2007 11 March 15, 2007 Received payment in full on invoice number 31001 from Madeline Taylor. 200.00 101. Cash 120 - Accounts Receivable 200.00 12 March 15, 2007 Received partial payment of $175.00 on invoice 21703 from customer David Linthon for services provided on account during February. 101. Cash 175.00 120 - Accounts Receivable 175.00 13 March 16, 2007 Received cash into the bank account from the credit card processing company for sales receipt number 7031402, processed on March 14, 2007. 101 - Cash 878.80 610 Credit Card Processing Expense 22.53 125. Credit Cards Receivable 901.33 14 March 16, 2007 Customer, Allison Paige, paid $450.00 with a credit card for 10 hours of surfing lessons to begin during the summer. Provided the customer with receipt number 31601. 125. Credit Cards Receivable 450.00 260 - Unearned Revenue 450.00 15 March 16, 2007 Wrote check number 10031 for $235.00 to Scanlan Accounting Services for accounting services provided today. 625 . Professional Fees 235.00 101 235.00 Cash 16 March 16, 2007 Wrote check number 10032 to pay two weeks of wages to the store clerk, totaling $800.00 for the time period 2/26 - 3/11. The store clerk works Monday through Friday and gets paid $80.00 per day. Three days of wages were accrued at the end of February 650. Salaries & Wages Expense 560.00 250 - Wages Payable 240.00 101 800.00 Cash Week of March 11 - 17, 2007 17 March 16, 2007 Purchased additional inventory from Surfer's Supply on account. Surfer's Supply provided invoice number SS9241 totaling $675.90 with terms 1/10, n/30. The merchandise was sent FOB shipping point. The responsible party will pay SLO Delivery & Trucking for delivery services directly. 150 - Merchandise Inventory 675.90 18 March 17, 2007 Merchandise purchased from Surfer's Supply yesterday arrived. The responsible party paid $62.00 cash to SLO Delivery & Trucking for shipment number SLO3846. 150 - Merchandise Inventory 62.00 101 Cash 62.00 19 March 17, 2007 Purchased $98.50 of store supplies on account from Premier Distributing. The invoice number was PD938 and the terms were Net 15, FOB Destination. The responsible party paid $25.00 cash to SLO Delivery & Trucking 170. Store Supplies 98.50 201 - Accounts Payable 98.50 20 March 17, 2007 Replenished the petty cash fund by writing check number 10033 for $88.75. The petty cash box contained two receipts as follows: Repairs & Maintenance $55.00 and Professional Fees $35.00. 635 Repairs & Maintenance 55.00 625 . Professional Fees 35.00 101. Cash 88.75 607. Cash Over / Short 1.25
