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Instructions Kauai Adventures tents and sells surtooards, snorkeling, and scuba equipment. During March, Kaual engaged in the following transactions 9 March Transactions: Mar 2 Received

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Instructions Kauai Adventures tents and sells surtooards, snorkeling, and scuba equipment. During March, Kaual engaged in the following transactions 9 March Transactions: Mar 2 Received 551 500 cash from customers for rental. 3 Purchased on credit ten new surfboards (which Kauai classifies as inventory) for $180 each 6 Paid wages to employees in the amount of $9.200. Paidomion rent for the month in the amount of $1,000 12 Purchased a new Ford truck for 540,800 paid $1,000 down in cash and secured a loan from Princeville Bank for the $39 800 balance 13 Collected a 51,050 account receivable 16 Paid an account payable in the amount of 5950. 23 Borrowed 510,000 on a 6-month, 8% note payable. 27 Paid the monthly telephone bill of 8185 30 Paid a monthly advertising bill of $1,550 Required: Prepare a journal entry for each of these transactions ASSETS REVENUE 111 Cash 411 Sales Revenue 121 Accounts Receivable 412 Service Revenue 122 Notes Receivable 413 Interest Income 123 Supplies 124 Prepaid Insurance EXPENSES 125 Prepaid Rent 511 Cost of Goods Sold 126 Inventory 131 Land 512 Advertising Expense 513 Supplies Expense 514 Utilities Expense 132 Buildings 133 Equipment 515 Rent Expense 134 Furniture 516 Insurance Expense 135 Trucks 517 Repairs and Maintenance Expense 139 Accumulated Depreciation 521 Wages Expense 531 Interest Expense LIABILITIES 532 Depreciation Expense 533 Income Taxes Expense 211 Accounts Payable 212 Notes Payable 213 Income Taxes Payable 214 Wages Payable 215 Utilities Pavable LIABILITIES 532 Depreciation Expense 211 Accounts Payable 533 Income Taxes Expense 212 Notes Payable 213 Income Taxes Payable 214 Wages Payable 215 Utilities Payable 216 Insurance Payable 217 Interest Payable 218 Rent Payable 219 Unearned Service Revenue 231 Bonds Payable EQUITY 311 Common Stock 321 Retained Earnings 331 Dividends General lournal DATE ACCOUNT POSER DENT Mac Ch CREDIT ASSETS LIABILITIES CERTY 51.500.00 2 1 Mars Inventory Mar 6 Wages Payable 1.800.00 1 1 9.200.00 Macete 1.000.00 Mar. 12 Trucks 10.800.00 ti 1 11 11

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