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.