Journalize the following entries on the given pages

30 Recorded Boutique sales as follows for Jan 16-30. Cost of sales, $1,300: Visa Credit Card Sales $800 Master Card Sales $300 Discovery Card $500 Cash $1000 Replenished Petty cash fund: The petty cash safe has Cash 21.00, Receipts for Postage Stamps $45.00, Printer Ink Cartridge $109.00, Starbucks (for clients), $22.50. 30 At the end of lanuarv, the following adiustment data is nrenared Analuze and use the following Accounts Payable Wages & Salaries Payable 205 210 212 214 600 Other Income 610 Interest Income 700 0Other Expense 710 Interest Expense Notes Payable Current Notes Pavable January, 20XX Transactions: Jan. 1 The following balances were received from Oneida Reza: Cae H0O0U Aeeoont Receivable, $5000 (Miles Corporation) and; Mere new and unused Abrams Office Depot). Journalize the beginning balances and post them to the general ledger Borrowed $75,000 from Aunt Amy (Jones). Signed a Note Payable. Due 2 years from today on Jan. 1, due Feb. 5, Paid six months' rent on a lease rental contract, $12,000. Paid 12-month premiums on property and casualty insurance policies, $4,800. Purchased merchandise from EthelM Company, Terms 2/10, n/30. $6,000. Purchased a Van from Axle Automotive for $15,000. Paid cash of $5000 and signed a 10- month, no interest note payable for the balance. Payments due on the 5th of each month. Sold merchandise to Bill Bailey on account, $1,600. Cost of Sales (COs): $700. Purchased Office Supplies from Abrams Office Depot for cash, $850. 1 Reza pays interest only for two years, at 5%. "The first interest payment for Jan is 1 2 2 3 3 4 Received cash from a corporate client as an advance payment for a special order fitness equipment, $8,000. (Hint: Unearned Revenue) 5 Purchased fitness equipment for sale from Doubletree Fitness Equipment with a cost of $15,000; paid cash of $5,000 with the balance on account. Trade discount: 5%: Terms: 2/10, n/30. 6 5 Purchased Computer & Office Furniture from Abrams Office Depot. $9000. 6 Sold merchandise to J.R. Rea on account, $800. COS: $350. 6 Returned $2,000 (retail value) equipment to Doubletree. Prepared a debit memo. 8 Purchased merchandise from EthelM, $800. 2/10, net 30. 9 Sold merchandise to Bill Bailey, on account, $700. COS: $325 10 Wrote check for a phone expenses, $150. 11 Purchased merchandise from Macy Karl, $7,000, terms 1/15, n/60. 12 Paid EthelM for purchases made on jan. 2 14 Pald fitness assistants for two weeks' salary, $2,000. 15 Recorded cash boutique sales for Jan 1-15. Cost of sales, $4,125: Visa Credit Card Sales $4,000 Master Card Sales $2,500 Cash $1,000 15 Paid balance on Doubletree Fitness Equipment Account. Purchase on Jan. 6. Accepted a 90-day, 696 note dated January 30 in settlement of past due $5,000 Account Receivable from Miles Corporation, a design client. 15 15 Established petty cash fund for incidentals, $200. (Chapter 8) 16 Bill Bailey paid for purchases made on Jan. 3 16 Received payment from J.R. Ria for purchase made on Jan. 6. 17 Paid for EthelM purchases made on Jan. 8. 18 Paid cash for supplies, $1,200. 23 Paid Macy Karl for merchandise purchased on Jan. 11 25 Purchased merchandise [vitamin supplements) for cash. $800. 27 Paid fitness assistants for two weeks' salary, $2,250. 29 Purchased merchandise from EthelM Company, $4,200, 2/10, n30. 29 Pald telephone bill for January, $550. 30 Paid electricity bill for January, $800. 30 Oneida withdrew $6,500 for personal use. Account: Cash Account Number: 105 Date Explanation Ref Debit Credit Balance anuary 20XX 100,000 100 00 Account: Petty Cash Fund Account Number 110 Explanation Ref Debit Credit Balance Date January 0. Reza Fitness Center Account: Accounts Receivable Account Number: 111 Date lamuary Explanation Ref Debit Credit Balance 5000 1000 Account: Merchandise Inventory Account Number: 113 Date Explanation Ref Debit anuary Credit Balance ,000 Account: Supplies Account Number: 114 Credit Balance Date lanuary ExplanationRefDebit 3300 0. Reza Fitness Center Account: Prepaid Rent Date Account Number: 116 Credit Explanation Re Debit Balance laneary 20x Account: Prepaid Insurance Account Number: 118 Date Explanation Ref DebitCredit Balance amuary Account: Notes Recelvable Date Explanation Ref Debit Credit Balance Account Number: 120 January Account: Furniture & Equipment Account Number: 140 Balance ate Explanation Ref Debit Credit lanuary 1a.acO 3 0. Reza Finness Center 0. Reza Fitness Center Account: Accumulated Depreciation-Furn. & Equip Account Number: 141 Date Explanation Ref De bit Credit Balance January 20xX Account: Automobiles Account Number: 145 Credit Balance Date lanuary Explanation Ref Debit Account Number: 146 Account: Accumulated Depreciation-Automobile Credit Balance Date Explanation Ref Debit january 20xx Account Number: 201 Account: Accounts Payable Date Explanation Ref Debit Credit Balance January 20xX Account Number: 205 Account: Wages & Salaries Payable Date January 20xX Explanation Ref Debit Credit Balance Account Number: 210 Account: Unearned Revenues Date Explanation Ref Debit Credit Balance January Account Number: 212 Account: Notes Payable- Current Date Explanation Ref Debit January 20xX Credit Balance Account: Notes Payable Account Number: 214 Explanation Ref Debit Credit Balance Date January 20xX Account Number: 301 Account: Oneida Reza, Capital Date Explanation Ref Debit Credit Balance lanuary 20xx Account Number: 302 Account: Oneida Reza, Withdrawal Date Explanation Ref Debit Credit Balance lanuary 20XX Account Number: 401 Account: Sales Date xplanation Ref Debit Credit Balance lanuary 20x0X Account: Cost of Sales Account Number: 501 Date Explanation Ref Debit Credit Balance lanuary Account: Wages & Salary Expense Account Number: 510 Date Explanation Ref Debit Credit Balance anuary 20xx Account: Supplies Expense Date Account Number: 520 Credit Explanation Ref Debit Balance January 20xX Account: Rent Expense Account Number: 530 Date Explanation Ref Debit Credit Balance January 20xx Reza Fitness Center Account: Utilities Expense Account Number: 535 Date Explanation Ref Debit Credit Balance January 20xX Account: Depreciation Expense Account Number: 540 Balance Date Explanation january 20xx Ref Debit Credit Account Number: 550 Account: Insurance Expense Date January Explanation Ref Debit Credit Balance 0xX Account Number: 575 Account: Gas & Oil Expense Credit Balance DateExplanation R January 20xX Ref Debit Account: Miscellaneous Expense Account Number: 590 Date Explanation Ref Debit January 20XX Credit Balance Account Number: 610 Account: Interest Income Date Explanation Ref Debit Credit Balance January 20XX Account Number: 710 Account: Interest Expense Balance Ref Debit Credit Date Explanation January 20XX