Journal Entries

Napa Tours Co. is a travel agency. The nine transactions recorded by Napa Tours during April 2018, its first month of operations, are indicated in the following T accounts:

Cash			Equipment			Dividends
(1) 32,700	(2) 2,300		(3) 23,500			(9) 3,300
(7) 13,100	(3) 4,250
	(4) 3,600
	(6) 9,800
	(9) 3,300

Accounts Receivable			Accounts Payable			Service Revenue
(5) 17,650	(7) 13,100		(6) 9,800	(3) 19,250			(5) 17,650

Supplies			Common Stock			Operating Expenses
(2) 2,300	(8) 1,300			(1) 32,700		(4) 3,600
						(8) 1,300

Prepare the nine journal entries from which the postings were made. If an amount box does not require an entry, leave it blank.

(1)	Cash
(2)	Accounts Receivable
(3)	Supplies
(4)
(5)
(6)
(7)
(8)
(9)