On April 1, Adventures Travel Agency began operations. The following transactions were completed during the month.

1.Owner invested $24,000 in the business.

2.Obtained a bank loan for $7,000 by issuing a note payable.3.Paid $11,000 cash to buy equipment.4.Paid $1,200 cash for April office rent.5.Paid $1,450 for supplies.6.Purchased $600 of advertising in theDaily Herald, on account.7.Performed services for $18,000: cash of $2,000 was received from customers, and the balance of $16,000 was billed to customers on account.8.Cash withdrawal of $400 by owner for personal use.

9.Paid the utility bill for the month, $2,000.10.PaidDaily Heraldthe amount due in transaction (6).11.Paid $40 of interest on the bank loan obtained in transaction (2).12.Paid employees' salaries and wages, $6,400.13.Received $12,000 cash from customers billed in transaction (7).

Journalize the transactions.(If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)

No.

Account Titles and Explanation

Debit

Credit

1.

2.

3.

4.

5.

6.

7.

8.

9.

10.

11.

12.

13.