MIX Inc. is a service business incorporated on January1, 2020 to provide personal training for athletes aspiring to play college sports.

The following is a simplified list of accounts and amounts reported in its accounting records at the beginning of its second quarter of operations on April 1, 2020 (the amounts are in thousands of dollars). The accounts have normal debit or credit balances.

Accounts Payable	$ 600	Notes Payable (long-term)	$ 200
Accounts Receivable	300	Notes Payable (short-term)	500
Accumulated Depreciation	900	Prepaid Rent	100
Cash	300	Rent Expense	400
Common Stock	200	Retained Earnings	1,500
Deferred Revenue	200	Salaries and Wages Expense	2,200
Depreciation Expense	300	Service Revenue	6,200
Equipment	3,200	Supplies	500
Income Tax Expense	300	Supplies Expense	200
Interest Revenue	100	Travel Expense	2,600

After the first quarter, MIX had the following transactions:

a.Issued additional shares of common stock for $50 on April 15.

b.Purchased equipment for $250 cash on May 1

c.Received $400 cash for future services on May 25.

d.Borrowed $220 cash on July 1, 2020, signing a six-month note payable.

e.Paid two-year insurance premium on equipment in the amount of $600 on July 1, 2020, and debited in full to Prepaid Insurance on that date. Coverage began on July 1.

f.Purchased software on July 4, $30 cash.

g.Purchased supplies on July 5 on account for future use, $7.

h.Recorded revenues on December 6 of $550, including $80 on credit and $470 received in cash.

i.Recognized salaries and wages expense on December 7 of $30; paid in cash.

j.Collected accounts receivable on December 8, $90.

k.Paid accounts payable on December 9, $100.

Prepare Required: 1. journal entries for the transactions given above (a through k). MIX Inc. General Journal Date/letter Accounts Debit Credit