The General Journal and the General Ledger CHAPTER 4111Problem Set BRecording transactions in the general journal.The transactions listed below took place at Moore Building Cleaning Service during September 2019. This firm cleans commercial buildings for a fee.

INSTRUCTIONSAnalyze and record each transaction in the general journal. Choose the account names from the chart of accounts shown below. Be sure to number the journal page 1 and to write the year at the top of the Date column.

ASSETS101 Cash

111 Accounts Receivable

141 EquipmentLIABILITIES

202 Accounts Payable

OWNERS EQUITY

301 Ruth Moore, Capital

302 Ruth Moore, Drawing

REVENUE

401 Fees Income

EXPENSES

501 Cleaning Supplies

Expense5

02 Equipment Repair Expense

503 Office Supplies Expense

511 Rent Expense

514 Salaries Expense

521 Telephone Expense

524 Utilities Expense

Analyze:How many transactions affected expense accounts?DATETRANSACTIONSSept.

1Ruth Moore invested $65,000 in cash to start the business.

5Performed services for $3,000 in cash.

6Issued Check 1000 for $3,000 to pay the September rent.

7Performed services for $6,500 on credit.

9Paid $750 for monthly telephone bill; issued Check 1001.

10Issued Check 1002 for $775 for equipment repairs.

12Received $2,100 from credit clients.

14Issued Checks 10031004 for $13,000 to pay salaries.

18Issued Check 1005 for $900 for cleaning supplies.

19Issued Check 1006 for $1,050 for office supplies.

20Purchased equipment for $12,000 from Razor Equipment, Inc., Invoice 1012; issued Check 1007 for $2,000 with the balance due in 30 days.

22Performed services for $5,200 in cash.

24Issued Check 1008 for $1,050 for the monthly electric bill.

26Performed services for $7,500 on account.

30Issued Checks 10091010 for $13,000 to pay salaries.

30Issued Check 1011 for $10,000 to Ruth Moore to pay for personal expense

HOW MANY TRANSACTION AFFECTED EXPENSE ACCOUNT?