Rocky Mountain Tours Co. is a travel agency. The nine transactions recorded by Rocky Mountain Tours during June 20Y2, its first month of operations, are indicated in the following T accounts:

Cash
6/1	40,000	6/2	4,000
6/11	13,100	6/3	5,000
		6/5	6,175
		6/9	6,000
		6/25	1,500

Accounts Receivable
6/8	20,500	6/11	13,100

Supplies
6/2	4,000	6/15	2,200

Equipment
6/3	15,000

Accounts Payable
6/9	6,000	6/3	10,000

Common Stock
		6/1	40,000

Dividends
6/25	1,500

Service Revenue
		6/8	20,500

Operating Expenses
6/5	6,175
6/15	2,200

Based upon the T accounts provided, prepare the nine journal entries from which the postings were made. Enter the transactions in chronological order. Refer to the Chart of Accounts for exact wording of account titles.

Based upon the T accounts provided, prepare the nine journal entries from which the postings were made. Enter the transactions in chronological order. Refer to the Chart of Accounts for exact wording of account titles.

Chart of Accounts CHART OF ACCOUNTS Rocky Mountain Tours Co. General Ledger ASSETS REVENUE 41 Service Revenue 11 Cash 12 Accounts Receivable 13 Supplies EXPENSES 14 Equipment 51 Operating Expenses LIABILITIES 21 Accounts Payable EQUITY 31 Common Stock 32 Retained Earnings 33 Dividends JOURNAL ACCOUNTING DATE DESCRIPTION POST. REF. DEBIT CREDIT ASSETS LIABIL 1 2 3 4 5 6 7 8 9 10 11 12