Journal Entries

Rocky Mountain Tours Co. is a travel agency. The nine transactions recorded by Rocky Mountain Tours during June 20Y2, its first month of operations, are indicated in the following T accounts:

Cash			Equipment			Dividends
(1) 41,300	(2) 2,900		(3) 29,700			(9) 4,100
(7) 16,500	(3) 5,350
	(4) 4,550
	(6) 12,400
	(9) 4,100

Accounts Receivable			Accounts Payable			Service Revenue
(5) 22,300	(7) 16,500		(6) 12,400	(3) 24,350			(5) 22,300

Supplies			Common Stock			Operating Expenses
(2) 2,900	(8) 1,650			(1) 41,300		(4) 4,550
						(8) 1,650

Journal Entries

Rocky Mountain Tours Co. is a travel agency. The nine transactions recorded by Rocky Mountain Tours during June 20Y2, its first month of operations, are indicated in the following T accounts:

Cash			Equipment			Dividends
(1) 41,300	(2) 2,900		(3) 29,700			(9) 4,100
(7) 16,500	(3) 5,350
	(4) 4,550
	(6) 12,400
	(9) 4,100

Accounts Receivable			Accounts Payable			Service Revenue
(5) 22,300	(7) 16,500		(6) 12,400	(3) 24,350			(5) 22,300

Supplies			Common Stock			Operating Expenses
(2) 2,900	(8) 1,650			(1) 41,300		(4) 4,550
						(8) 1,650

Prepare the nine journal entries from which the postings were made. If an amount box does not require an entry, leave it blank. (1) (2) (3) (4) (5) (6) (7)