The general journal entries

April 1, 2018: To record the capital invested

Debit, Cash-----------------------------------$20,000

Credit, Common stock----------------------------------$20,000

April 1, 2018: To record the prepaid rent and security deposit on the leased property

Debit, Prepaid rent--------------------------$12,000

Debit, Security Deposit---------------------$3,000

Credit, Cash-----------------------------------------------$15,000

April 1, 2018: To record purchase of a Minivan

Debit, Minivan------------------------------$35,000

Credit, Cash-----------------------------------------------$10,000

Credit, Note Payable-------------------------------------$25,000

April 1, 2018: To record the Purchase of used deck furniture

Debit, Deck furniture------------------------$3,000

Credit, Cash-----------------------------------------------$3,000

April 6, 2018: To record Purchased office supplies on account from ABC

Debit, Office Supplies----------------------$875

Credit, Accounts Payable--------------------------------$875

April 8, 2018: To record Prepaid Insurance

Debit, Prepaid Insurance------------------$1,200

Credit, Cash------------------------------------------------$1,200

Explanation:

April 8, 2018: To record cash and credit card receipts for room rentals for April 1 - 8, 2018

Debit, Cash----------------------------------$1,500

Credit, Room rentals Revenue--------------------------$1,500

April 8, 2018: To record reservation deposits received ($250+$500+$375)

Debit, Cash---------------------------------- $1,125

Credit, Unearned Revenue-------------------------------$1,125

April 15, 2018: To record wage expense paid for the period, April 1 - April 15, 2018.

Debit, Wages Expenses--------------------$1,500

Credit, Cash-------------------------------------------------$1,500

April 15, 2018: To record cash and credit card receipts for room rentals for April 9 - 15

Debit, Cash-----------------------------------$1,200

Credit, Room rentals Revenue--------------------------$1,200

April 20, 2018: To record reservation deposits received ($250+$200+$255)

Debit, Cash---------------------------------- $705

Credit, Unearned Revenue-------------------------------$705

April 21, 2018:To record cash and credit card receipts for room rentals for April 16 - 21, 2018

Debit, Cash----------------------------------$2,050

Credit, Room rentals Revenue--------------------------$2,050

April 27, 2018: To record a refund to Harris Family for deposit paid on April 8, 2018 less Administrative Fee

Debit, Unearned Revenue-----------------$500

Credit, Administrative Fee---------------------------------- $50

Credit, Cash---------------------------------------------------$450

April 29, 2018: To record cash paid to ABC Office Supply for purchases made on April 6, 2018

Debit, Accounts Payable-------------------$875

Credit, Cash---------------------------------------------------$875

April 30, 2018: To record Van Payment (interest= $25,000 x5%)/12 =$104.17; Principle =$749.27-$104.17)

Debit, Interest Expense--------------------$104.17

Debit, Note Payable------------------------$645.10

Credit, Cash--------------------------------------------------$749.27

April 30, 2018: To record wage expense paid for the period April 16 - April 30, 2018

Debit, Wages Expenses--------------------$1,500

Credit, Cash-------------------------------------------------$1,500

April 30, 2018: To record credit card payments for charges incurred in April 2018

Debit, Licenses and Fees Expenses-----$100

Debit, Printing---------------------------------$275

Debit, Uniforms & other dues ------------ $425

Debit, Advertising Expenses---------------$560

Debit, Postage--------------------------------$125

Credit, Cash-------------------------------------------------$1,485

April 30, 2018: To record invoice sent to ACE for rooms rentedApril 1, 2018 - April 30, 2018

Debit, Accounts Receivable---------------$975

Credit, Room rentals Revenue--------------------------$975

April 30, 2018: To record invoice received from Grace's Diner

Debit, Meals expenses---------------------$380

Credit, Accounts Payable---------------------------------$380

April 30, 2018: To record dividends paid to shareholders

Debit, Dividends-------------------------- $1,500

Credit, Cash-------------------------------------------------$1,500

April 30, 2018: To record Room rentals earned from cash deposits received

Debit, Unearned Revenue----------------$700

Credit, Room rentals Revenue--------------------------$700

Smith Family - $250 for April 25 - 26, 2018

Plourde Family - $250 for April 25 - 26, 2018

Friedman Family - $200 for April 29 - 30, 2018

Room rentals earned=$250+$250+$200=$700

Adjustments of these general Journal