Make general journal for the following =

1. Your business receives $3,000, in advance, from customers for services/sales that will be performed during January.

2. You wait until the last day to finally pay the cell phone invoice outstanding of $175 at November 30.

3. Issue a check to your CMO for the amount owed for the design of the website; website cost $600

4. Additional supplies purchased during the month amount to $750 cash.

5. Pay a dividend of $1,250 to the common shareholder (Yourself).

6. You pay your assistant $10/hour for the amount worked in December. She has worked 4 hours per day for 10 days, since the date of hire.

7. A count reveals that $125 of your supplies were used.

8. Depreciation is recorded on the equipment purchased in November. The computer ( $400) has a useful life of 5 years and the equipment ($2,300) purchased on November 17th has a useful life of 10 years. Assume that 2 months worth of depreciation is required. Round to the nearest dollar.

9. Interest on the 7% note payable is accrued. Payable was $5,000. (Assume that 1.5 months of interest accrued during November and December.) Round to nearest dollar.

10. One months worth of insurance has expired. Rent is $2,400 for a one-year insurance policy using cash.

11. You are unexpectedly telephoned on December 28 with a request to perform your services/sell some of your products on the last day of December. In early January, your company will send an invoice for $2,500.

12. A cell phone invoice is received for $215. The invoice is for services provided during the month of December and is due on January 15. (Use "Accounts Payable").

13. Because of the unexpected sale on December 31, you recruit your assistant to help you. Your assistant worked 7 hours at a rate of $10 per hour. You've already processed payroll for December, so your assistant will not get paid until next month.