Shangri$-$La Spa is a sole proprietorship owned by Nikita Kalsi. During the month of January $2019,$ the following transactions took place.

Jan $2$ Provided services to a customer on account worth $$3,550.$

Jan $3$ Borrowed $$6,000$ cash from the bank.

Jan $5$ Provided services to a customer and received $$2,720$ in cash.

Jan $7$ Received the travel bill for $$280$ which will be paid later.

Jan $9$ Paid $$7,310$ cash to reduce the amount owed to a supplier.

Jan $11$ Collected $$1,090$ cash from customers owing on account.

Jan $14$ Paid the travel bill from January $7.$

Jan $15$ Paid a portion of the bank loan principal with $$1,900$ cash.

Jan $19$ Paid rent for the month with $$2,880$ cash.

Jan $26$ Purchased equipment for $$1,560$ which will be paid later.

Prepare the journal entries for the above transactions.

Do not enter dollar signs or commas in the input boxes.

Date Account Title and Explanation Debit Credit

$2019$

Jan $2$ Answer

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To record services on account

Jan $3$ Answer

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To record borrowing of funds from bank

Jan $5$ Answer

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To record cash sales

Jan $7$ Answer

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To record travel bill

Jan $9$ Answer

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To record payment to suppliers

Jan $11$ Answer

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Collect cash on account

Jan $14$ Answer

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Paid amount owing

Jan $15$ Answer

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To record repayment of portion of bank loan principal

Jan $19$ Answer

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To record rent for the month

Jan $26$ Answer

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To record the purchase of equipment