The transactions that follow took place at the Desoto Recreation and Sports Arena during September 2019. This business has indoor courts where customers can play tennis for a fee. It also rents equipment and offers tennis lessons.

DATE		MINUTES
September	1	Check issued 1169 for $1,800 to pay rent for September.
	5	Performed services for $2,900 in cash.
	6	Performed services for $1,750 on credit.
	10	Paid $680 for monthly phone bill; check issued 1170.
	11	He paid for equipment repairs of $920 with Check 1171.
	12	Received $3,600 on account of credit clients.
	15	Checks issued 1172–1177 for $4,600 for wages.
	18	Check issued 1178 for $2,400 to purchase supplies.
	19	Bought new tennis rackets for $2,650 on credit from The Tennis Supply Shop; received Invoice 3108, payable in 30 days.
	20	Check issued 1179 for $2,840 to purchase new nets. (To equip.)
	21	Received $1,030 on account of credit clients.
	21	Returned a damaged net and received a cash refund of $530.
	22	Performed services for $3,340 in cash.
	23	Performed services for $4,930 on credit.
	26	Check issued 1180 for $540 to purchase supplies.
	28	He paid the monthly electric bill of $2,330 with Check 1181.
	30	Checks issued 1182–1187 for $4,600 for wages.
	30	Issued Check 1188 for $4,600 in cash to Ellis Carter for personal expenses.

Required:
Record each of the above transactions in the general journal.

Discuss:
If the company paid a bill for supplies on October 1, what check number would be included in the description of the journal entry?

Note: Enter debits before credits.

Date	General diary	Debit	Credit
September 1, 2019

General diary