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$,,],[\frac{6}{1},31,000,\frac{6}{2},2,700],[\frac{6}{11},8,500,\frac{6}{3},3,800],[,\frac{6}{5},4,800,],[,\frac{6}{9},5,700,],[,\frac{6}{25},2,500,]]$

Accounts Receivable

$\backslash$table$[[\frac{6}{8},12,600,\frac{6}{11},8,500]]$

$\backslash$table$[[,$Supplies$],[\frac{6}{2},2,700,\frac{6}{15},700]]$

Equipment

$\backslash$table$[[$Equipment$,],[\frac{6}{3},12,500,,],[$Accounts Payable,$],[\frac{6}{9},5,700,\frac{6}{3},8,700]]$

$\backslash$table$[[,$Common Stock$],[,\frac{6}{1},,],[$Dividends$,,],[\frac{6}{25},2,500,,]]$

Service Revenue

$\frac{6}{8}$

$12,600$

$\backslash$table$[[,$Operating Expenses$],[\frac{6}{5},4,800,,],[\frac{6}{15},700,,]]$

Based upon the $T$ accounts provided, prepare the nine journal entries from which the postings were made. Enter the transactions in chronological order. Refer to the Chart of Accounts for exact wording of account titles.