Southwest Tours Co. is a travel agency. The nine transactions recorded by Southwest Tours during April 2014, its first month of operations, are indicated in the following T accounts:

Cash			Equipment			Mickey O'Dell, Drawing
(1) 37,900	(2) 2,650		(3) 27,300			(9) 3,800
(7) 15,150	(3) 4,900
	(4) 4,150
	(6) 11,350
	(9) 3,800

Accounts Receivable			Accounts Payable			Service Revenue
(5) 20,450	(7) 15,150		(6) 11,350	(3) 22,400			(5) 20,450

Supplies			Mickey O'Dell, Capital			Operating Expenses
(2) 2,650	(8) 1,500			(1) 37,900		(4) 4,150
						(8) 1,500

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Prepare the nine journal entries from which the postings were made. For a compound transaction, if an amount box does not require an entry, leave it blank.

(1)	Accounts Payable Accounts Receivable Cash Equipment Mickey O'Dell, Drawing Mickey O'Dell, Capital Operating Expenses Service Revenue Supplies Correct 2	Correct 3
	Accounts Payable Accounts Receivable Cash Equipment Mickey O'Dell, Drawing Mickey O'Dell, Capital Operating Expenses Service Revenue Supplies Correct 4		Correct 5
(2)	Accounts Payable Accounts Receivable Cash Equipment Mickey O'Dell, Drawing Mickey O'Dell, Capital Operating Expenses Service Revenue Supplies Correct 7	Correct 8
	Accounts Payable Accounts Receivable Cash Equipment Mickey O'Dell, Drawing Mickey O'Dell, Capital Operating Expenses Service Revenue Supplies Correct 9		Correct 10
(3)	Accounts Payable Accounts Receivable Cash Equipment Mickey O'Dell, Drawing Mickey O'Dell, Capital Operating Expenses Service Revenue Supplies Correct 12	Correct 13	Correct 14
	Accounts Payable Accounts Receivable Equipment Mickey O'Dell, Drawing Mickey O'Dell, Capital Operating Expenses Service Revenue Supplies Correct 15	Correct 16	Correct 17
	Accounts Receivable Cash Equipment Mickey O'Dell, Drawing Mickey O'Dell, Capital Operating Expenses Service Revenue Supplies Correct 18	Correct 19	Correct 20
(4)	Accounts Payable Accounts Receivable Cash Equipment Mickey O'Dell, Drawing Mickey O'Dell, Capital Operating Expenses Service Revenue Supplies Correct 22	Correct 23
	Accounts Payable Accounts Receivable Cash Equipment Mickey O'Dell, Drawing Mickey O'Dell, Capital Operating Expenses Service Revenue Supplies Correct 24		Correct 25
(5)	Accounts Payable Accounts Receivable Cash Equipment Mickey O'Dell, Drawing Mickey O'Dell, Capital Operating Expenses Service Revenue Supplies Correct 27	Correct 28
	Accounts Payable Accounts Receivable Cash Equipment Mickey O'Dell, Drawing Mickey O'Dell, Capital Operating Expenses Service Revenue Supplies Correct 29		Correct 30
(6)	Accounts Payable Accounts Receivable Cash Equipment Mickey O'Dell, Drawing Mickey O'Dell, Capital Operating Expenses Service Revenue Supplies Correct 32	Correct 33
	Accounts Payable Accounts Receivable Cash Equipment Mickey O'Dell, Drawing Mickey O'Dell, Capital Operating Expenses Service Revenue Supplies Correct 34		Correct 35
(7)	Accounts Payable Accounts Receivable Cash Equipment Mickey O'Dell, Drawing Mickey O'Dell, Capital Operating Expenses Service Revenue Supplies Correct 37	Correct 38
	Accounts Payable Accounts Receivable Cash Equipment Mickey O'Dell, Drawing Mickey O'Dell, Capital Operating Expenses Service Revenue Supplies Correct 39		Correct 40
(8)	Accounts Payable Accounts Receivable Cash Equipment Mickey O'Dell, Drawing Mickey O'Dell, Capital Operating Expenses Service Revenue Supplies Correct 42	Correct 43
	Accounts Payable Accounts Receivable Cash Equipment Mickey O'Dell, Drawing Mickey O'Dell, Capital Operating Expenses Service Revenue Supplies Correct 44		Correct 45
(9)	Accounts Payable Accounts Receivable Cash Equipment Mickey O'Dell, Drawing Mickey O'Dell, Capital Operating Expenses Service Revenue Supplies Correct 47	Correct 48
	Accounts Payable Accounts Receivable Cash Equipment Mickey O'Dell, Drawing Mickey O'Dell, Capital Operating Expenses Service Revenue Supplies Correct 49