J8 fx Credit A B C D E F G H 8 Date 9 Apr 1 10 11 12 Apr 1 13 14 15 Apr 2 Rent Alc-Dr 16 Cash Alc.-Dr Accounts and Explanation to Jack Zeeman Capital Alc. Investment of owner Insurance Payable Alc-Dr to prepaid insurance Alc. Paid insurance premium for six-month April - September To cash Alc. Account No. Debit Credit 90,000 90,000 9,000 9,000 40,000 40,000 17 Paid lodge and campgrounds rent for April 18 Apr 2 Registration fee Alc-Dr 35,000 19 To cash Alc. 35,000 20 Deposited Registration Fees 21 Apr 2 Fishing Boats Alc-Dr 60,000 22 To Accounts Payable 60,000 23 Purchased 10 fishing boats, life 5yrs, payment due in July 24 Apr 3 Food Supplies Alc - Dr 7,000 25 To Accounts Payable 7,000 26 Purchased food supplies on account-Acme Super Market 27 Apr 5 Office Supplies Alc-Dr 500 28 To Gordan Office Supplies Alc 500 29 Purchased office supplies on account-Bordon Office Supplies 30 Apr 7 Registration Fee Alc-Dr 38,600 31 To cash Alc. 38,600 32 Deposited Registration Fees 33 Apr 10 Food Supplies Alc-Dr 8,200 34 To Acme super market 8,200 35 Purchased food supplies on account-Acme Super Market 36 Apr 10 Wages Alc-Dr 10,000 37 To cash Alc. 10,000 38 Paid wages to fishing guides 39 Apr 14 Registration fee Alc-Dr 30,500 40 To cash Alc. 30,500 41 Deposited Registration Fees 42 Apr 16 Food Supplies Alc-Dr 9,000 43 To Acme super market 44 45 Apr 17 Wages Alc-Dr Purchased food supplies on account-Acme Super Market 9,000 10,000 46 To cash Alc. 10,000 J83 A B C D E F G H 47 49 50 45 Apr 17 Wages Alc-Dr 46 To cash Alc. Paid wages to fishing guides 48 Apr 18 Postage Alc-Dr 51 Apr 21 Registration fee Alc-Dr 10,000 10,000 150 To cash Alc. Paid postage 150 35,600 52 To cash Alc. 35,600 53 Deposited Registration Fees 54 Apr 24 Wages Alc-Dr 10,000 55 To cash Alc. 10,000 56 Purchased food supplies on account-Acme Super Market 57 Apr 24 58 61 62 64 59 60 Apr 28 Registration fee Alc-Dr To cash Alc. 63 Apr 29 Wages Alc-Dr To cash Alc. Paid wages to fishing guides 32,000 32,000 Deposited Registration Fees 10,000 10,000 65 Paid wages to fishing guides 66 Apr 30 Food supplies Alc - Dr 6,000 67 To Acme Super Market Alc. 6,000 68 Purchased food supplies on account-Acme Super Market 69 Apr 30 Acme Super Market Alc-Dr 32,700 70 To cash Alc. 32,700 71 Paid on account-Acme Super Market 72 Apr 30 Utilities Bill Alc-Dr 2,000 73 To cash Alc. 2,000 74 Paid utilities bill 75 Apr 30 Phone Bill Alc-Dr 1,200 76 77 To cash Alc. Paid phone bill 1,200 79 80 81 82 78 Apr 30 Jack Zeeman Capital Alc - Dr To Jack Zeeman Drawing Alc. Owner withdrew cash 6,000 6,000 83 84 483,450 483,450 Check figure 491,950 491,950 Rent Expense Date (DR) Beg Bal Debit Credit Date (CR) 0 0 Phone Expense Date (DR) Debit Credit Date (CR) Beg Bal 0 0 Utilities Expense Date (DR) Beg Bal Debit Credit Date (CR) 0 0 Postage Expense Date (DR) Beg Bal Debit Credit Date (CR) 0 0 0 0 0 should be zero Check Figures before monthend adjusting entries: Cash Grand Total Debits Grand Total credits 130,650 328,200 328,200