INSTRUCTIONS:

Jardine Consulting Co. has the followingaccountsin itsledger: Cash;Accounts Receivable; Supplies; Office Equipment; Accounts Payable; Cammy Jardine, Capital; Cammy Jardine,Drawing; Fees Earned; Rent Expense; Advertising Expense; Utilities Expense; Miscellaneous Expense.

Transactions
Mar.	1	Paid rent for the month, $2,800.
3	Paid advertising expense, $625.
5	Paid cash for supplies, $1,350.
6	Purchased office equipment on account, $9,200.
10	Received cash from customers on account, $15,850.
15	Paid creditor on account, $3,180.
27	Paid cash for repairs to office equipment, $500.
30	Paid telephone bill for the month, $350.
31	Fees earned and billed to customers for the month, $49,840.
31	Paid electricity bill for the month, $800.
31	Withdrew cash for personal use, $1,600.

Journalizethe following selected transactions for March 2016 in a two-column journal. Refer to the Chart of Accounts for exact wording of account titles.

CHART OF ACCOUNTS

General Ledger

ASSETS
11	Cash
12	Accounts Receivable
13	Supplies
14	Office Equipment

LIABILITIES
21	Accounts Payable

EQUITY
31	Cammy Jardine, Capital
32	Cammy Jardine, Drawing

REVENUE
41	Fees Earned

EXPENSES
51	Rent Expense
52	Advertising Expense
53	Utilities Expense
54	Miscellaneous Expense