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

Apr.

1

2

3

4

6

8

10

15

18

20

22

The owner, A. Lewis, invested $23,000 in the business.

Paid $1,500 cash for April office rent.

Obtained a bank loan for $6,700 by issuing a note payable.

Paid $5,000 cash to buy equipment.

Paid $1,350 for supplies.

Purchased $1,600 of advertising on account. The advertising is to be aired in April.

Performed services for $16,000. Cash of $3,000 was received from customers, and the balance of $13,000 was billed to customers on account.

The owner, A. Lewis, withdrew cash of $1,000 for personal use.

Paid the amount due for the advertising from April 8.

Paid employees' salaries of $6,000.

Received $11,400 cash from customers billed on April 10.

29

Paid the utility bill for the month of $500.

30

Paid $30 of interest on the bank loan obtained on April 3.

Journalize the transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem. List all debit entries before credit entries.)

Date

Account Titles

Debit

Credit