Selected activity of Mason Consulting Services follow.

DATE			TRANSACTIONS
2019
Sept.		1	Zack Mason invested $42,000 in cash to start the firm.
		4	Purchased office equipment for $4,700 on credit from Den, Inc.; received Invoice 9823, payable in 30 days.
		16	Purchased an automobile that will be used to visit clients; issued Check 1001 for $12,700 in full payment.
		20	Purchased supplies for $340; paid immediately with Check 1002.
		23	Returned damaged supplies for a cash refund of $80.
		30	Issued Check 1003 for $2,400 to Den, Inc., as payment on account for Invoice 9823.
		30	Withdrew $1,200 in cash for personal expenses.
		30	Issued Check 1004 for $800 to pay the rent for September.
		30	Performed services for $3,150 in cash.
		30	Paid $345 for monthly telephone bill, Check 1005.

Prepare journal entries for the transactions incurred during September of 2019.

• 1 Zack Mason invested $42,000 in cash to start the firm.

• 2 Purchased office equipment for $4,700 on credit from Den, Inc.; received Invoice 9823, payable in 30 days.

• 3 Purchased an automobile that will be used to visit clients; issued Check 1001 for $12,700 in full payment.

• 4 Purchased supplies for $340; paid immediately with Check 1002.

• 5 Returned damaged supplies for a cash refund of $80.

• 6 Issued Check 1003 for $2,400 to Den, Inc., as payment on account for Invoice 9823.

• 7 Withdrew $1,200 in cash for personal expenses.

• 8 Issued Check 1004 for $800 to pay the rent for September.

• 9 Performed services for $3,150 in cash.

• 10 Paid $345 for monthly telephone bill, Check 1005.

Journal entry worksheet

Note: Enter debits before credits

Date	General Journal	Debit	Credit
Sep 01, 2019

No	Date	General Journal	Debit	Credit
1	Sep 01, 2019	No Transaction Recorded
10	Sep 30, 2019	No Transaction Recorded