Instructions

Chart of Accounts

Journal

Instructions

Rocky Mountain Tours Co$.$ is a travel agency. The nine transactions recorded by Rocky Mountain Tours during June $20$Y$2,$ its first month of operations, are indicated in the following T accounts:

$\backslash$table$[[,$Cash,$],[\frac{6}{1},40,000,\frac{6}{2},4,000],[\frac{6}{11},13,100,\frac{6}{3},5,000],[,,\frac{6}{5},6,175],[,,\frac{6}{9},6,000],[,,\frac{6}{25},1,500]]$

$\backslash$table$[[$Accounts Receivable,$],[20,500,\frac{6}{11},13,100]]$

$\backslash$table$[[$Supplies$],[\frac{6}{2},4,000,\frac{6}{15},2,200]]$

$\backslash$table$[[$Equipment$,],[,15,000,]]$

$\backslash$table$[[$Accounts Payable$],[\frac{6}{9},6,000,\frac{6}{3},10,000]]$