Now that you have reviewed information about The Digital Village, you are ready to begin the first step in the accounting cycle, recording transactions. On this page of the practice set, you are asked to record all of the transactions that occurred during the month of June into the general journal of the business. The transactions for the month of June are as follows:

Date	Transaction description
1	Maria Fowler invested $105,000 cash into the business.
1	Purchased Computer Equipment for $56,000 cash.
1	Paid $7,200 for the next six month's insurance coverage.
1	Obtained a long-term loan of $198,000 from the ZNZ Bank.
3	Received $3,200 in cash from Handys Electronics for computer lessons provided on that day.
5	Paid $200 for a non-refundable account set-up fee to the telephone provider.
7	Purchased approximately two months worth of office supplies on credit for $2,800 from Big Telco.
8	Provided $7,000 of computer lessons on credit for Jerry Technology.
11	Received $6,700 cash from Pikea for future computer lessons.
17	Paid staff wages of $6,900 for the period up to and including yesterday.
19	Jerry Technology paid $2,100 in partial payment of their account.
21	Maria Fowler withdrew $2,000 cash from the business.
25	Made a partial payment of $1,680 for office supplies purchased on June 7.
25	Provided $6,700 of computer lessons to Hypertronics on credit.
27	Received a cash payment of $2,500 from students for computer lessons provided on that day.

Instructions for recording transactions

Following the accounting policies and procedures of the business, record all June transactions in the general journal.

Please note that when you select accounts, you will select the account using a popup link. You cannot type directly into the field.

General journal entries do NOT require a description of the journal entries.

Remember to enter all answers to the nearest whole dollar.