The journal entries for May, Kiddy Day Care's second month of business, have been journalized in the general journal below. The balances of the accounts as of April 30 have been recorded in the general ledger below. Notice the word Balance in the Item column, the check mark in the Post. Ref. column, and the fact that the amount is in the Balance column only. This indicates a balance brought forward from a prior page or month. GENERAL JOURNAL Page 4 DATE DESCRIPTION POST. REF. DEBIT CREDIT 1 20-- 1 2 May. 1 Rent Expense 512 1,050.00 2 3 Cash 111 1,050.00 3 4 Paid rent for May, Ck. No. 148. 4 5 5 6 5 Cash 111 1,035.00 6 7 Accounts Receivable 113 1,035.00 7 8 Paid Jay Company on account, Inv. No. 125. 8 9 9 10 7 Cash 111 3,560.00 10 11 Income from Services 411 3,560.00 11 12 Week of May 1. 12 13 13 14 8 Accounts Payable 221 425.00 14 15 Cash 111 425.00 15 16 Paid Tofer Equipment Co., on account, Ck. No. 149. 16 17 17 18 14 Cash 111 3,490.00 18 19 Income from Services 411 3,490.00 19 20 Week of May 8. 20 21 21 22 15 Wages Expense 511 1,845.00 22 23 Cash 111 1,845.00 23 24 Paid wages, May 1-May 15, Ck. No. 150. 24 25 25 26 17 Accounts Receivable 113 2,280.00 26 27 Income from Services 411 2,280.00 27 28 Paid Leggit Company on account, Inv. No. 126. 28 29 29 30 18 Supplies 115 355.00 30 31 Accounts Payable 221 355.00 31 32 Bought supplies on account from Everyday Supply Company, Inv. No. 3160. 32 33 33 34 34 GENERAL JOURNAL Page 5 DATE DESCRIPTION POST. REF. DEBIT CREDIT 1 20-- 1 2 May. 21 Cash 111 3,694.00 2 3 Income from Services 411 3,694.00 3 4 Week of May 15. 4 5 5 6 23 Utilities Expense 514 398.00 6 7 Cash 111 398.00 7 8 Paid telephone bill, Ck. No. 151. 8 9 9 10 25 Accounts Payable 221 355.00 10 11 Cash 111 355.00 11 12 Paid Everyday Supply Company on account, Inv. No. 3160, Ck. No. 152. 12 13 13 14 28 Cash 111 3,250.00 14 15 Income from Services 411 3,250.00 15 16 Week of May 22. 16 17 17 18 31 Wages Expense 511 1,688.00 18 19 Cash 111 1,688.00 19 20 Paid wages, May 16-May 31, Ck. No. 153. 20 21 21 22 31 Cash 111 250.00 22 23 Accounts Receivable 113 250.00 23 24 Received from Leggit Company on account, Inv. No. 126. 24 25 25 26 31 Advertising Expense 513 560.00 26 27 Accounts Payable 221 560.00 27 28 Received advertising bill from Neighborhood News, Inv. No. 316. 28 29 29 30 31 R. Ramirez, Drawing 312 1,200.00 30 31 Cash 111 1,200.00 31 32 Withdrawal for personal use, Ck. No. 154. 32 33 33 34 34 Required: Post the general journal entries to the general ledger accounts. If no amount is required, leave the entry box blank. For same date transactions, post the entries in the order of the transaction information. ACCOUNT Cash ACCOUNT NO. 111 DATE ITEM POST. REF. DEBIT CREDIT BALANCE DEBIT CREDIT 20-- Apr. 30 Balance 12,980 May 4 4 4 4 4 4 5 5 5 5 5 5 5 ACCOUNT Accounts Receivable ACCOUNT NO. 113 DATE ITEM POST. REF. DEBIT CREDIT BALANCE DEBIT CREDIT 20-- Apr. 30 Balance 1,560 May 4 4 5 ACCOUNT Supplies ACCOUNT NO. 115 DATE ITEM POST. REF. DEBIT CREDIT BALANCE DEBIT CREDIT 20-- Apr. 30 Balance 180 May 4 ACCOUNT Prepaid Insurance ACCOUNT NO. 117 DATE ITEM POST. REF. DEBIT CREDIT BALANCE DEBIT CREDIT 20-- Apr. 30 Balance 460 ACCOUNT Equipment ACCOUNT NO. 124 DATE ITEM POST. REF. DEBIT CREDIT BALANCE DEBIT CREDIT 20-- Apr. 30 Balance 8,500 ACCOUNT Accounts Payable ACCOUNT NO. 221 DATE ITEM POST. REF. DEBIT CREDIT BALANCE DEBIT CREDIT 20-- Apr. 30 Balance 2,080 May 4 4 5 5 ACCOUNT R. Ramirez, Capital ACCOUNT NO. 311 DATE ITEM POST. REF. DEBIT CREDIT BALANCE DEBIT CREDIT 20-- Apr. 30 Balance 21,572 ACCOUNT R. Ramirez, Drawing ACCOUNT NO. 312 DATE ITEM POST. REF. DEBIT CREDIT BALANCE DEBIT CREDIT 20-- Apr. 30 Balance 1,500 May 5 ACCOUNT Income from Services ACCOUNT NO. 411 DATE ITEM POST. REF. DEBIT CREDIT BALANCE DEBIT CREDIT 20-- Apr. 30 Balance 4,236 May 4 4 4 5 5 ACCOUNT Wages Expense ACCOUNT NO. 511 DATE ITEM POST. REF. DEBIT CREDIT BALANCE DEBIT CREDIT 20-- Apr. 30 Balance 1,050 May 4 5 ACCOUNT Rent Expense ACCOUNT NO. 512 DATE ITEM POST. REF. DEBIT CREDIT BALANCE DEBIT CREDIT 20-- Apr. 30 Balance 850 May 4 ACCOUNT Advertising Expense ACCOUNT NO. 513 DATE ITEM POST. REF. DEBIT CREDIT BALANCE DEBIT CREDIT 20-- Apr. 30 Balance 423 May 5 ACCOUNT Utilities Expense ACCOUNT NO. 514 DATE ITEM POST. REF. DEBIT CREDIT BALANCE DEBIT CREDIT 20-- Apr. 30 Balance 385 May 5