Monster Planes provides sight-seeing tours in vintage biplanes. The company is owned by Dee Day. The closing balances at the end of September 2018 and the chart of accounts is shown below Monster Planes Balance Sheet As at September 30, 2018 Liabilities Assets $8,600 Accounts Payable $8,600 Cash Accounts Receivable $6,800 Unearned Revenue $3,100 $1,500 Notes Payable $21,600 Prepaid Insurance Equipment $40,900 Total Liabilities $33,300 Owners' Equity Day, Capital $24,500 Total Assets $57,800 Total Liabilities&Owners' Equity $57,800 Account Description Account # Account Description Account # ASSETS REVENUE 400 101 Service Revenue Cash Accounts Receivable 105 EXPENSES 110 Advertising Expense Prepaid Insurance 500 20 Insurance Expense Equipment 515 LIABILITIES Interest Expense 520 Accounts Payable 200 Telephone Expense 550 Interest Payable 205 Unearned Revenue 210 Notes Payable 215 OWNER'S EQUITY Day, Capital 300 Day, Withdrawals 310 During the month of October, Monster Planes had the following transactions. Do not enter dollar signs or commas in the input boxes During the month of October, Monster Planes had the following transactions. Do not enter dollar signs or commas in the input boxes PR Debit Credit Date Account Title and Explanation 2018 8000 X $8,000 Oct 2 Cash Day, Capital $8,000 8000 X Owner invested cash Oct 7 Cash $1,190 Unearned Revenue $1,190 Received deposit for future services Oct 11 Advertising Expense $850 Accounts Payable $850 Record advertising bill Oct 17 Telephone Expense $120 $120 Cash Paid telephone bill Oct 22 Accounts Receivable $2,540 Service Revenue $2,540 Provide service on account a) Post the journal entries to the general ledger for October 2018 b) Fill in the PR column in the journal with the proper ledger numbers If there is no entry to a particular account on a given date, please leave that row blank Do not enter commas in the input boxes Account: Cash GL No. 101 Date Description PR DR CR Balance 2016 Oct 1 Opening Balance Oct 2 J1 Oct 7 J1 Oct 11 J1 Oct 17 JI Oct 22 J1 Account: Accounts Receivable GL No. 105 Date Description PR DR CR Balance 2016 Oct 1 Opening Balance Oct 2 J1 Oct 7 J1 Oct 11 J1 Oct 17 JI Oct 22 J1 Account: Prepaid Insurance GL No. 110 Date Description PR DR CR Balance 2016 Oct 1 Opening Balance J1 Oct 2 Oct 7 JI Oct 11 J1 Oct 17 J1 Oct 22 J1 Account: Equipment GL No. 120 Date Description PR DR CR Balance 2016 Oct 1 Opening Balance J1 Oct 2 Oct 7 JI Oct 11 J1 Oct 17 J1 Oct 22 J1 Account: Accounts Payable GL No. 200 Date Description PR DR CR Balance 2016 Oct 1 Opening Balance Oct 2 J1 Oct 7 J1 Oct 11 J1 Oct 17 J1 Oct 22 J1 Account: Unearned Revenue GL No. 210 Date Description PR DR CR Balance 2016 Oct 1 Opening Balance Oct 2 J1 Oct 7 J1 Oct 11 J1 Oct 17 J1 Oct 22 J1 Account: Notes Payable GL No. 215 Date Description PR DR CR Balance 2016 Oct 1 Opening Balance Oct 2 J1 Oct 7 J1 Oct 11 J1 Oct 17 JI Oct 22 J1 Account: Day, Capital GL No. 300 Date Description PR DR CR Balance 2016 Oct 1 Opening Balance Oct 2 J1 Oct 7 J1 Oct 11 J1 Oct 17 JI Oct 22 J1 Account: Service Revenue GL No. 400 Date Description PR DR CR Balance 2016 Oct 2 JI Oct 7 JI Oct 11 JI Oct 17 JI Oct 22 JI Account: Advertising Expense GL No. 500 Date Description PR DR CR Balance 2016 Oct 2 JI Oct 7 JI Oct 11 JI Oct 17 JI Oct 22 JI Account: Telephone Expense GL No. 550 CR Date Description PR DR Balance 2016 Oct 2 JI Oct 7 JI Oct 11 JI Oct 17 JI Oct 22 JI Monster Planes provides sight-seeing tours in vintage biplanes. The company is owned by Dee Day. The closing balances at the end of September 2018 and the chart of accounts is shown below Monster Planes Balance Sheet As at September 30, 2018 Liabilities Assets $8,600 Accounts Payable $8,600 Cash Accounts Receivable $6,800 Unearned Revenue $3,100 $1,500 Notes Payable $21,600 Prepaid Insurance Equipment $40,900 Total Liabilities $33,300 Owners' Equity Day, Capital $24,500 Total Assets $57,800 Total Liabilities&Owners' Equity $57,800 Account Description Account # Account Description Account # ASSETS REVENUE 400 101 Service Revenue Cash Accounts Receivable 105 EXPENSES 110 Advertising Expense Prepaid Insurance 500 20 Insurance Expense Equipment 515 LIABILITIES Interest Expense 520 Accounts Payable 200 Telephone Expense 550 Interest Payable 205 Unearned Revenue 210 Notes Payable 215 OWNER'S EQUITY Day, Capital 300 Day, Withdrawals 310 During the month of October, Monster Planes had the following transactions. Do not enter dollar signs or commas in the input boxes During the month of October, Monster Planes had the following transactions. Do not enter dollar signs or commas in the input boxes PR Debit Credit Date Account Title and Explanation 2018 8000 X $8,000 Oct 2 Cash Day, Capital $8,000 8000 X Owner invested cash Oct 7 Cash $1,190 Unearned Revenue $1,190 Received deposit for future services Oct 11 Advertising Expense $850 Accounts Payable $850 Record advertising bill Oct 17 Telephone Expense $120 $120 Cash Paid telephone bill Oct 22 Accounts Receivable $2,540 Service Revenue $2,540 Provide service on account a) Post the journal entries to the general ledger for October 2018 b) Fill in the PR column in the journal with the proper ledger numbers If there is no entry to a particular account on a given date, please leave that row blank Do not enter commas in the input boxes Account: Cash GL No. 101 Date Description PR DR CR Balance 2016 Oct 1 Opening Balance Oct 2 J1 Oct 7 J1 Oct 11 J1 Oct 17 JI Oct 22 J1 Account: Accounts Receivable GL No. 105 Date Description PR DR CR Balance 2016 Oct 1 Opening Balance Oct 2 J1 Oct 7 J1 Oct 11 J1 Oct 17 JI Oct 22 J1 Account: Prepaid Insurance GL No. 110 Date Description PR DR CR Balance 2016 Oct 1 Opening Balance J1 Oct 2 Oct 7 JI Oct 11 J1 Oct 17 J1 Oct 22 J1 Account: Equipment GL No. 120 Date Description PR DR CR Balance 2016 Oct 1 Opening Balance J1 Oct 2 Oct 7 JI Oct 11 J1 Oct 17 J1 Oct 22 J1 Account: Accounts Payable GL No. 200 Date Description PR DR CR Balance 2016 Oct 1 Opening Balance Oct 2 J1 Oct 7 J1 Oct 11 J1 Oct 17 J1 Oct 22 J1 Account: Unearned Revenue GL No. 210 Date Description PR DR CR Balance 2016 Oct 1 Opening Balance Oct 2 J1 Oct 7 J1 Oct 11 J1 Oct 17 J1 Oct 22 J1 Account: Notes Payable GL No. 215 Date Description PR DR CR Balance 2016 Oct 1 Opening Balance Oct 2 J1 Oct 7 J1 Oct 11 J1 Oct 17 JI Oct 22 J1 Account: Day, Capital GL No. 300 Date Description PR DR CR Balance 2016 Oct 1 Opening Balance Oct 2 J1 Oct 7 J1 Oct 11 J1 Oct 17 JI Oct 22 J1 Account: Service Revenue GL No. 400 Date Description PR DR CR Balance 2016 Oct 2 JI Oct 7 JI Oct 11 JI Oct 17 JI Oct 22 JI Account: Advertising Expense GL No. 500 Date Description PR DR CR Balance 2016 Oct 2 JI Oct 7 JI Oct 11 JI Oct 17 JI Oct 22 JI Account: Telephone Expense GL No. 550 CR Date Description PR DR Balance 2016 Oct 2 JI Oct 7 JI Oct 11 JI Oct 17 JI Oct 22 JI