Jane Fernandez owns a service business called Jan'es Car Wash, which uses the following Accounts.

Cash	Accts. Pay Pine Supplies	Miscellaneous Expense	Accts. Rec. - Tony Limos	Jane Fernandez, Capital
Rent Expense	Supplies	Jane Fernandez, Drawing	Repair Expense	Prepaid Insurance
Sales	Utilies Expense	Accts. Pay. - Atkin Supplies	Advertising Expense

Transations:

June

1. Reveived cash from owner as an ivestment, $16,000.00. R1

.2.Paid cash for supplies, $300.00. C1

3.Paid Cash for rent, $900.00. C2

.4.Bought supplies on account from Atkin Supplies, $1,700,00. M1

.5.Paid cash for electric bill, $146.00. C3.

8.Paid cash on account to Atkin Supplies, $1,000.00. C4.

8.Reveived Cash from sales, $980.00. T8.

8.Sold services on account to Tony's Limos, $450.00. S1

9.Paid Cash for insurance. $1,200.00. C5.

10.Paid cash for repairs $388.00. C6

10. Reveived cash from sales. $476 $630.00 T11.

11. Paid cash for miscellaneous expense, $15.00. C7.

11. Reveived cash from salves, $630.00. T11.

12. Reveived cash from salves, $900.00 T12.

15. Paid cash to owner for personal use, $400.00 C8

15. Reveived cash from salves, $850. T15.

16. Paid cash for supplies, $1,100.00. C9

17. Reveived cash on account from Tonys Limos, $225.00 R2.

17. Bought supplies on account from Pine Supplies, $600.00 M2.

17. Revived cash from salves, $500.00. T17

18. Reveived cash from sales, $800.00. T18.

19. Received cash from salves, $640.00 T19

22. Bought supplies on account from pine supplies, $60.00. M3

22. Reveived cash from salves, $610 T22

23. Paid cash for telephone bill, $85 C10

23. Sold services on account to Tonys limos, $582 S2

24. Paid cash for advertising, $125.00 C11

24. Received cash from salves $300 T24

25. Received cash from salves, $770. T25

26. Paid cash for supplies, $90.00 C12

26. Received cash from salves, $300. T26

29. Received Cash on account from Tonys Limos, $350. R3

30. Paid Cash to owner for personal use, $450. C13

30. Received cash from salves, $500. T30

Instructions:

1. The journals for Janes car wash are given in the working papers. Use page 1 of the journal to journalize the transations for june 1 through june 19. sorce doucuments are abbreviated as follows: check, C; memorandum, M; receipt, R; sales invoice, S; calculator tape, t.
2. Prove and rule page 1 of the journal. carry the column totals forward to page 2 of the journal.
3. use page 2 of the journal to journalize the transationcs for the raminer of june.
4. prove page 2 of the journal
5. prove cash. the beginning cash balance on june 1 is zero. the balance on the next unused check stub is $18,642.00
6. rule page 2 of the journal