The general journal entries-----------------Debit--------Credit,

April 1, 2018: To record the capital invested (2000x$10x2)

Cash-------------------------------------------$40,000

Common stock--------------------------------------------$40,000

April 1, 2018: To record the prepaid Lease rentals and security deposit

Prepaid Lease rentals---------------------$12,000

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

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

April 1, 2018: To record purchase of a Minivan

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

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

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

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

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

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

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

Office Supplies-----------------------------$875

Accounts Payable---------------------------------------$875

April 8, 2018: To record Prepaid Insurance

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

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

April 8, 2018: To record receipts for room rentals for April 1 - 8, 2018

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

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

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

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

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

April 15, 2018: To record wage expense paid

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

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

April 15, 2018: To record receipts for room rentals for April 9 - 15

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

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

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

Cash-----------------------------------------$705

Unearned Revenue-------------------------------------$705

April 21, 2018:To record receipts for room rentals for April 16 - 21, 2018

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

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

April 27, 2018: To record a refund to Harris Family less Administrative Fee

Unearned Revenue-----------------------$500

Administrative Fee-------------------------------------- $50

Cash-------------------------------------------------------$450

April 29, 2018: To record cash paid to ABC Office Supply

Accounts Payable------------------------$875

Cash-------------------------------------------------------$875

April 30, 2018: To record Van Payment

Interest Expense-------------------------$104.17

Note Payable-----------------------------$645.10

Cash------------------------------------------------------$749.27

April 30, 2018: To record wage expense paid

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

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

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

Operating expenses---------------------$1,485

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

Operating expenses are Licenses and Fees Expenses,$100Printing,$275,Uniforms & other dues,$425Advertising Expenses,$560 &Postage,$125

April 30, 2018: To record invoice sent to ACE for rooms rented 

Accounts Receivable-------------------$975

Room rentals Revenue------------------------------$975

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

Meals expenses------------------------$380

Accounts Payable------------------------------------$380

April 30, 2018: To record dividends paid to shareholders

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

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

Total-------------------------------------$111,119.27 $111,119.27

Adjusting entries On 30 April

Are entries done at the end of the period to comply with accrual principle and to match revenue and expenses in the period in which revenue is earned and expenses incurred. In this case , we will adjust the expired lease rentals on prepaid lease rentals, record depreciation and adjust for earned revenue on unearned revenue account.

To adjust and record expired lease rentals expense

Debit, Lease rentals expense--------$3,000

Credit, Prepaid Lease rentals----------------------$3,000

To record depreciation expense

Debit, Depreciation Expense-------------$625

Credit, Accumulated Depreciation-----------------------$625

Depreciation on Deck Furniture ($3000/6=$500/12=$42 for April

Depreciation on Van=$35,000/5= $7,000/12=$583

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

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

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

Earned Room rentals Revenue= $250+$250+$200=$700

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

Harris Family - $500 for April 29 - 30, 2018-- refunded

Mester Family - $375 for May 3 - 5,----not earned

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

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

Brooks Family - $255 for June 3 - 5, 2018----not earned

Make General ledger