Journalize the following transactions into thegeneral journalin accordance with the rules ofJournalizing, and theDouble-entry accounting system.

May6Robinson Company pays current month's rent, $1,900.August4Robinson Company receives utility bill of $600 and pays it.

DateAccount TitleDebitCredit

(Choose one)

Accounts Payable

Accounts Receivable

Accumulated Depreciation, Buildings

Accumulated Depreciation, Equipment

Advertising Expense

Buildings

Capital

Cash

Depreciation Expense, Buildings

Depreciation Expense, Equipment

Drawing

Equipment

Insurance Expense

Interest Payable

Interest Expense

Land

Prepaid Advertising

Prepaid Insurance

Prepaid Rent

Rent Expense

Rent Revenue

Salaries Expense

Salaries Payable

Service Revenue

Supplies

Supplies Expense

Deferred Rent Revenue

Utilities Expense

Utilities Payable

Deferred Revenue

Wages Expense

Wages Payable