National Park Tours Co. is a travel agency. The nine transactions recorded by National Park Tours during May 2019, its first month of operations, are indicated in the following T accounts:

Cash 5/1 75,000 5/2 900 5/11 8,150 5/3 1,600 5/5 6,280 5/9 2,700 5/25 2,500 Equipment 5/3 8,000 Beth Worley, Drawing 5/25 2,500 Accounts Receivable 5/8 12,300 5/11 8,150 Accounts Payable 5/9 2,700 5/3 6,400 Fees Earned 5/8 12,300 Supplies 5/2 900 5/15 660 Beth Worley, Capital 5/1 75,000 Operating Expenses 5/5 6,280 5/15 660

CHART OF ACCOUNTS

National Park Tours Co.

General Ledger

	ASSETS
11	Cash
12	Accounts Receivable
13	Supplies
14	Prepaid Rent
15	Land
16	Equipment
17	Automobiles

	LIABILITIES
21	Accounts Payable
22	Unearned Rent
23	Notes Payable
24	Salaries Payable

	EQUITY
31	Beth Worley, Capital
32	Beth Worley, Drawing

	REVENUE
41	Fees Earned
42	Sales Commission

	EXPENSES
51	Advertising Expense
52	Automobile Expense
53	Insurance Expense
54	Rent Expense
55	Wages Expense
56	Supplies Expense
57	Utilities Expense
58	Miscellaneous Expense
59	Operating Expenses

Based upon the T accounts provided, prepare the nine journal entries from which the postings were made.

	DATE	DESCRIPTION	POST. REF.	DEBIT	CREDIT	ASSETS	LIABILITIES	EQUITY
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19