Suzi started a swimming school as a sole trader.

Record the journal entries for the following transactions of Suzi.

(1)	The Owner invested $40,000 into the business
(2)	Borrowed $30,000 from bank
(3)	Purchased Motor Vehicle by cash of $10,000
(4)	Purchased Office furniture on account, $5,000
(5)	Provided service on account, $25,000
(6)	Reduced(paid) Accounts Payable, $5,000
(7)	Paid wages expense incurred, $20,000
(8)	The Owner made a withdrawal from the business, $6,000
(9)	Received a bill for utilities used, $1,000
(10)	Received a partial payment from customer, $15,000

#	Accounts	Dr	Cr
(1)	Cash at bankLoan PayableAccounts PayableUtilities ExpenseMotor VehicleSuzi, CapitalWages ExpenseCash at bankCash at bankCash at bankCash at bankCash at bankOffice furnitureSuzi, DrawingsAccounts ReceivableService RevenueAccounts PayableAccounts PayableCash at bankAccounts Receivable	$40,000
	Cash at bankLoan PayableAccounts PayableUtilities ExpenseMotor VehicleSuzi, CapitalWages ExpenseCash at bankCash at bankCash at bankCash at bankCash at bankOffice furnitureSuzi, DrawingsAccounts ReceivableService RevenueAccounts PayableAccounts PayableCash at bankAccounts Receivable		$40,000
(2)	Cash at bankLoan PayableAccounts PayableUtilities ExpenseMotor VehicleSuzi, CapitalWages ExpenseCash at bankCash at bankCash at bankCash at bankCash at bankOffice furnitureSuzi, DrawingsAccounts ReceivableService RevenueAccounts PayableAccounts PayableCash at bankAccounts Receivable	$30,000
	Cash at bankLoan PayableAccounts PayableUtilities ExpenseMotor VehicleSuzi, CapitalWages ExpenseCash at bankCash at bankCash at bankCash at bankCash at bankOffice furnitureSuzi, DrawingsAccounts ReceivableService RevenueAccounts PayableAccounts PayableCash at bankAccounts Receivable		$30,000
(3)	Cash at bankLoan PayableAccounts PayableUtilities ExpenseMotor VehicleSuzi, CapitalWages ExpenseCash at bankCash at bankCash at bankCash at bankCash at bankOffice furnitureSuzi, DrawingsAccounts ReceivableService RevenueAccounts PayableAccounts PayableCash at bankAccounts Receivable	$10,000
	Cash at bankLoan PayableAccounts PayableUtilities ExpenseMotor VehicleSuzi, CapitalWages ExpenseCash at bankCash at bankCash at bankCash at bankCash at bankOffice furnitureSuzi, DrawingsAccounts ReceivableService RevenueAccounts PayableAccounts PayableCash at bankAccounts Receivable		$10,000
(4)	Cash at bankLoan PayableAccounts PayableUtilities ExpenseMotor VehicleSuzi, CapitalWages ExpenseCash at bankCash at bankCash at bankCash at bankCash at bankOffice furnitureSuzi, DrawingsAccounts ReceivableService RevenueAccounts PayableAccounts PayableCash at bankAccounts Receivable	$5,000
	Cash at bankLoan PayableAccounts PayableUtilities ExpenseMotor VehicleSuzi, CapitalWages ExpenseCash at bankCash at bankCash at bankCash at bankCash at bankOffice furnitureSuzi, DrawingsAccounts ReceivableService RevenueAccounts PayableAccounts PayableCash at bankAccounts Receivable		$5,000
(5)	Cash at bankLoan PayableAccounts PayableUtilities ExpenseMotor VehicleSuzi, CapitalWages ExpenseCash at bankCash at bankCash at bankCash at bankCash at bankOffice furnitureSuzi, DrawingsAccounts ReceivableService RevenueAccounts PayableAccounts PayableCash at bankAccounts Receivable	$25,000
	Cash at bankLoan PayableAccounts PayableUtilities ExpenseMotor VehicleSuzi, CapitalWages ExpenseCash at bankCash at bankCash at bankCash at bankCash at bankOffice furnitureSuzi, DrawingsAccounts ReceivableService RevenueAccounts PayableAccounts PayableCash at bankAccounts Receivable		$25,000
(6)	Cash at bankLoan PayableAccounts PayableUtilities ExpenseMotor VehicleSuzi, CapitalWages ExpenseCash at bankCash at bankCash at bankCash at bankCash at bankOffice furnitureSuzi, DrawingsAccounts ReceivableService RevenueAccounts PayableAccounts PayableCash at bankAccounts Receivable	$5,000
	Cash at bankLoan PayableAccounts PayableUtilities ExpenseMotor VehicleSuzi, CapitalWages ExpenseCash at bankCash at bankCash at bankCash at bankCash at bankOffice furnitureSuzi, DrawingsAccounts ReceivableService RevenueAccounts PayableAccounts PayableCash at bankAccounts Receivable		$5,000
(7)	Cash at bankLoan PayableAccounts PayableUtilities ExpenseMotor VehicleSuzi, CapitalWages ExpenseCash at bankCash at bankCash at bankCash at bankCash at bankOffice furnitureSuzi, DrawingsAccounts ReceivableService RevenueAccounts PayableAccounts PayableCash at bankAccounts Receivable	$20,000
	Cash at bankLoan PayableAccounts PayableUtilities ExpenseMotor VehicleSuzi, CapitalWages ExpenseCash at bankCash at bankCash at bankCash at bankCash at bankOffice furnitureSuzi, DrawingsAccounts ReceivableService RevenueAccounts PayableAccounts PayableCash at bankAccounts Receivable		$20,000
(8)	Cash at bankLoan PayableAccounts PayableUtilities ExpenseMotor VehicleSuzi, CapitalWages ExpenseCash at bankCash at bankCash at bankCash at bankCash at bankOffice furnitureSuzi, DrawingsAccounts ReceivableService RevenueAccounts PayableAccounts PayableCash at bankAccounts Receivable	$6,000
	Cash at bankLoan PayableAccounts PayableUtilities ExpenseMotor VehicleSuzi, CapitalWages ExpenseCash at bankCash at bankCash at bankCash at bankCash at bankOffice furnitureSuzi, DrawingsAccounts ReceivableService RevenueAccounts PayableAccounts PayableCash at bankAccounts Receivable		$6,000
(9)	Cash at bankLoan PayableAccounts PayableUtilities ExpenseMotor VehicleSuzi, CapitalWages ExpenseCash at bankCash at bankCash at bankCash at bankCash at bankOffice furnitureSuzi, DrawingsAccounts ReceivableService RevenueAccounts PayableAccounts PayableCash at bankAccounts Receivable	$1,000
	Cash at bankLoan PayableAccounts PayableUtilities ExpenseMotor VehicleSuzi, CapitalWages ExpenseCash at bankCash at bankCash at bankCash at bankCash at bankOffice furnitureSuzi, DrawingsAccounts ReceivableService RevenueAccounts PayableAccounts PayableCash at bankAccounts Receivable		$1,000
(10)	Cash at bankLoan PayableAccounts PayableUtilities ExpenseMotor VehicleSuzi, CapitalWages ExpenseCash at bankCash at bankCash at bankCash at bankCash at bankOffice furnitureSuzi, DrawingsAccounts ReceivableService RevenueAccounts PayableAccounts PayableCash at bankAccounts Receivable	$15,000
	Cash at bankLoan PayableAccounts PayableUtilities ExpenseMotor VehicleSuzi, CapitalWages ExpenseCash at bankCash at bankCash at bankCash at bankCash at bankOffice furnitureSuzi, DrawingsAccounts ReceivableService RevenueAccounts PayableAccounts PayableCash at bankAccounts Receivable		$15,000