GENERAL JOURNAL ENTRIES Sengel Moon opened The Bike Doctor. Journalize the following transactions that occurred during the month of October of the current year. Use the following journal pages: October 1-12, page 1; and October 14-29, page 2. Use the following chart of accounts: Chart of Accounts Assets 101 Cash 141 Bicycle Parts 142 Office Supplies Liabilities 202 Accounts Payable Owner s Equity 311 Sengel Moon, Capital 312 Sengel Moon, Drawing Revenues 401 Repair Fees Expenses 511 Wages Expense 521 Rent Expense 525 Phone Expense 533 Utilities Expense 549 Miscellaneous Expense Oct. 1 Moon invested cash in the business, $15,000. 2 Paid shop rental for the month, $300. 3 Purchased bicycle parts on account, $2,000. 5 Purchased office supplies on account, $250. 8 Paid phone bill, $38. 9 Received cash for services, $140. 11 Paid a sports magazine subscription (miscellaneous expense), $15. Oct. 12 Made payment on account (see Oct. 3 transaction), $100. 14 Paid part-time employee, $300. 15 Received cash for services, $350. 16 Paid utilities bill, $48. 19 Received cash for services, $250. 23 Moon withdrew cash for personal use, $50. 25 Made payment on account (see Oct. 5 transaction), $50. 29 Paid part-time employee, $300.