Question:Date              Particulars                             Debit $     Credit $

April 1,    Cash-----------------------------------$20,000

                Common stock----------------------------------$20,000

               (To record the capital invested)

April 1    Prepaid rent--------------------------$12,000

                Security Deposit---------------------$3,000

                 Cash-----------------------------------------------$15,000

               (To record the prepaid rent and security deposit on the leased property)

April 1    Minivan------------------------------$35,000

                Cash-----------------------------------------------$10,000

                Note Payable-------------------------------------$25,000

               (To record purchase of a Minivan)

April 1  Deck furniture------------------------$3,000

             Cash-----------------------------------------------$3,000

             (To record the Purchase of used deck furniture)

April 6  Office Supplies----------------------$875

              Accounts Payable--------------------------------$875

             (To record Purchased office supplies on account from ABC)

April 8  Prepaid Insurance------------------$1,200

              Cash------------------------------------------------$1,200

            (To record Prepaid Insurance)

April 8  Cash----------------------------------$1,500

              Room rentals Revenue--------------------------$1,500

             (To record cash and credit card receipts for room rentals for April 1 - 8, 2018)

April 8  Cash---------------------------------- $1,125

              Unearned Revenue-------------------------------$1,125

              (To record reservation deposits received ($250+$500+$375))

April 15  Wages Expenses--------------------$1,500

                Cash-------------------------------------------------$1,500

                (To record wage expense paid for the period, April 1 - April 15, 2018.)

April 15  Cash-----------------------------------$1,200

                Room rentals Revenue--------------------------$1,200

                (To record cash and credit card receipts for room rentals for April 9 - 15)

April 20  Cash---------------------------------- $705

                Unearned Revenue-------------------------------$705

                (To record reservation deposits received ($250+$200+$255))

April 21  Cash----------------------------------$2,050

                Room rentals Revenue--------------------------$2,050

               (To record cash and credit card receipts for room rentals for April 16 - 21, 2018)

April 27   Unearned Revenue-----------------$500

                Administrative Fee---------------------------------- $50

                Cash---------------------------------------------------$450

                (To record a refund to Harris Family for deposit paid on April 8, 2018 less Administrative Fee)

April 29  Accounts Payable-------------------$875

                Cash---------------------------------------------------$875

                (To record cash paid to ABC Office Supply for purchases made on April 6, 2018)

April 30  Wages Expenses--------------------$1,500

                Cash-------------------------------------------------$1,500

                (To record wage expense paid for the period April 16 - April 30, 2018)

April 30  Interest Expense--------------------$104.17

              Note Payable------------------------$645.10

              Cash--------------------------------------------------$749.27

             (To record Van Payment (interest= $25,000 x5%)/12 =$104.17; Principle =$749.27-$104.17))

April 30  Licenses and Fees Expenses-----$100

              Printing---------------------------------$275

              Uniforms & other dues ------------ $425

              Advertising Expenses---------------$560

              Postage--------------------------------$125

              Cash-------------------------------------------------$1,485

              (To record credit card payments for charges incurred in April 2018)

April 30  Accounts Receivable---------------$975

              Room rentals Revenue--------------------------$975

              (To record invoice sent to ACE for rooms rented April 1, 2018 - April 30, 2018)

April 30  Meals expenses---------------------$380

              Accounts Payable---------------------------------$380

              (To record invoice received from Grace's Diner)

April 30  Dividends-------------------------- $1,500

              Cash-------------------------------------------------$1,500

              (To record dividends paid to shareholders)

April 30  Unearned Revenue----------------$700

              Room rentals Revenue--------------------------$700

              (To record Room rentals earned from cash deposits received)

Make trial Balance sheet using these information.