record journal entrries

make a "T account"

Make a trial balance

Semester Project Bus 144 Part 1 project X Semester Project Chat X C Baldy's Bar Number Date GJ7 12/4/xxxx Issued Check # 5 for $1000 to Acme Buildings for monthy bulding rent. Number Date GJ8 12/5/xocok Hired and paid $525 to Susie's Catering for Grand Opening on December Check #6 Invoice # 10975-1 Number Date GJ9 12/5/xxx Purchased advertising on account for grand opening for $200 from Neighborhood News Terms of Credit Net 30 Invoice #8745 Number Date GJ10 12/5/2000x Paid Betty's Cleaning Service $300 to clean the building and get ready for the grand Check #8 Invoice #9321 Number Date GJ11 12/6/2000 Issued Check #9 in the amount of $1500 to Neighborhood News for 3 months of advertising beginning January 1, Xox. Invoice # 1765 Number Date GJ12 12/6/xxxx Purchased and paid for Wi-Fi Services from Better Communications at a rate of $50/mo Invoiced $37 prorated amount for December Check # 10 Invoice # 7890-1 Number Date G/13 12/6/ xx Pald Check # 11 for $200 to Dave Marshall, Bean Counter for professional services Invoice N 955 Number Date GJ14 12/6/xxxx Purchased and received 10 chairs for customer seating on account from Barber Supply 10 chairs @ $100 each for a total of $1000 Payment terms of net 30 Invoice # 99215 Number Date GJ15 12/6/xxxx interior Hired and paid Roger's Interior Painting $1200 to paint the building Invoice # 09657 Check # 12 Note: Discussed with Dave (Bean Counter) and decided to expense this service GJ16 12/7/roox Purchased and paid $600 to Discount TV's for a big screen TV for the enjoyment of Invoice # 9854-2 Check # 13 GJ17 12/7/xxx Number Date Number Date Subscribed to Friendly Newspaper beginning 12/8/xox on a weekly basis of $10/week Paid for week of service Invoice # 00098 Check # 14 Number Date GJ18 12/8/xxx Purchased and paid for a window sign with Baldy's name and business hours from Super Signs Invoice # 2679 Check # 15 Amount $250 Number Date GJ19 12/9/xxxx Purchased and paid $1,500 for a computer from Jim's Discount Computer Invoice # 17987 Check # 16 Number Date GJ20 12/9/xxxx Semester Project Semester Project Char xC Baldy Bus 144 Part 1 project X Took Dave from Bean Counter out for a business lunch at Greasy Spoon Restaurant Receipt # 365 Check #17 Amount $50 GJ21 Number Date 12/9/xox Received invoice in the amount of $2500 and paid for contents and liability insuranc for a year to Safeguard Insurance Term: December 1, xxx thru November 30, xxx Invoice # 5698 Check # 18 Number GJ22 Date 12/10/xxxx Received and paid $200 for utility bill from Better Utilities Period Covered: December 1, xxocx thru December 31, xxxx Invoice # 421 Check # 19 Number GJ23 12/10/200x Date Received and paid Invoice for $30 from Mobile Communications Period Covered: December 1, xxxox thru December 31, xxxx Invoice # 32189 Check #20 Number Date GJ24 12/11/xxxx Bought $50 worth of stamps at the post office Receipt # 9000-7 Check # 21 Note: Due to the small dollar amount expense this transaction G125 12/12/xxxx Number Date Received and paid $40 for business cards from Business Card Specialty Company Invoice # BCS-500987 Check N 22 Number Date GJ26 12/12/xxx Bought and paid for office supplies totalling $150 from Ace Office Supply Invoice # 9643 Check # 23 Semester Project Bus 144 Part 1 project X Semester Project Char X C Baldy's Bar Number Date GJ27 12/14/xxx Purchased on credit a washer and dryer for $700 from Dan's Washer/Dryer Outlet Terms: Net 30 Invoice # 00321 Number Date GJ28 12/14/xox Bought and paid $325 for towels, wash clothes, and customer "bibs" from Cheap Barber Supplies Invoice # 2315 Check #24 Number GJ29 Date 12/14/2000 Issued Check # 25 in the amount of $100 for cleaning supplies. GJ30 12/14/2000 Issued Check # 26 in the amount of $25 for uniform rental from Redi-Uniforms Weekly Service paid one week in advance beginning 12/15/200x Invoice NA-675 Number Date Number Date GJ31 12/15/ Grand Openinn Day has arrived - haircuts normally are $15 but are 1/2 price $7.50 today. At the end of the day the cash sales summary is: 32 cuts @ $7.50 - $240 Number Date GJ32 12/15/xxxx Paid $20 in cash to drop off garbage at local processing plant. Number Date GJ33 12/15/ocx Issued Check #27 for $10 to Friendly Newspaper for weekly subscription Semester Project X Bus 144 Part 1 project X Semester Project Char x C Baldy's Number Date GJ34 12/16/cocx Recorded Sales were $375: 25 cuts @ $15 - $375 Number Date GJ3S 12/17/xxxx Recorded Sales were $300: 20 cuts @ $15 - $300 Number Date GJ36 12/18/2004 Recorded Sales were $225: 15 cuts @ $15 - $225 Number Date GJ37 12/18/xxx Paid $50 for office supplies Number Date GJ38 12/19/.00x Recorded Sales were $150: 10$15 - $150 Number Date GJ39 12/21/ xx Issued Check 28 for $10 to Friendly Newspaper for weekly subscription Invoice # 576 Number Date G140 12/22/ Issued Check #29 in the amount of $25 for uniform rental from Redi-Uniforms Weekly Service paid one week in advance for week beginning 12/22/socx Invoice # A-790 Semester Project Bus 144 Part 1 project X Semester Project Char x GJ41 Number Date 12/22/xxxx Recorded Sales were $300:20 cuts @ $15 = $300 Number Date G42 12/23/xxx Recorded Sales were $105 7 cuts @ $15 - $105 Number Date GJ43 12/23/xXx Issued Check # 30 in the amount of $100 to Betsy's Cleaning Service for weekly cleaning for the Period 12/15/xcox thru 12/22/socx Invoice # BC-32 Number Date GJ44 12/24/xxxx Recorded Sales were $600 40 cuts @ $15 = $600 Number Date GJ45 12/26/xxx Recorded Sales were $300 20 cuts @ $15 $300 Number Date G46 12/27/xxxx Recorded Sales were $150 10 cuts @ $15 = $150 Number Date G47 12/29/ xx Issued Check #31 to Neighborhood News for $200 to pay Invoice #8745 dated 12/5/scx charged on Account Number Date G348 12/29/ex Issued Check to Barber Supply for 10 chairs invoced 12/6/xxxx on account Check #32 Invoice # 99215 Amount $1000 Number Date G_49 12/29/xxxx Paid Invoice # 00321 billed 12/14/xxxx on account from Dan's Washer/Dryer Outlet for $700 Check #33 Number Date GJ50 12/29/xxxx Issued Check # 34 to Redi-Rental in the amount of $25 for weekly uniform rental Invoice #Baldy-2 Number Date GJ51 12/29/xxxx Issued Check # 35 for $10 to Friendly Newspaper for weekly subscription Invoice #00250 Number GJ52 Date 12/30/xxx Recorded Sales were $60 4 cuts @ $15 - $60 Number Date GJ53 12/31/ocx Recorded Sales were $300 20 cuts @ $15 = $300 Number Date G154 12/31/xxxx Issued Check #36 in the amount of $100 to Betty's Cleaning Service for the period 12/23/xxx to 12/30/xx Invoice #BC-75 Number Date GJ55 12/31/xxx Issued Check #37 in the amount of $100 to the Empty Stocking Fund Semester Project X Bus 144 Part 1 project X Semester Project Char x TEATARAN Issued Check # 37 in the amount of $100 to the Empty Stocking Fund Number Date GJ56 12/31/xox Issued Check #38 in the amount of $1000 for Owner's Draw