Transactions

Birdy Consulting Services has the following accounts in its ledger: Cash; Accounts Receivable; Supplies; Office Equipment; Accounts Payable; B$.$ J$.$ Faust, Capital; B$.$ J$.$ Faust, Drawing; Fees

Earned; Rent Expense; Advertising Expense; Utilities Expense; and Miscellaneous Expense.

Journalize the following selected transactions for January $20Y2$ in a two$-$column journal. Journal entry explanations may be omitted. If an amount box does not require an entry, leave it

blank.

Jan. $1.$ Paid rent for the month, $$5,900.$

Paid advertising expense, $$3,780.$

Paid cash for supplies, $$1,620.$

Purchased office equipment on account, $$24,800.$

Received cash from customers on account, $$8,100.$

Paid creditor on account, $$2,380.$

Paid cash for miscellaneous expenses, $$1,030.$

Paid utility $($heating$)$ bill for the month, $$380.$

Fees earned and billed to customers for the month, $$54,000.$

Paid utility $($electricity$)$ bill for the month, $$650.$

Paid B$.$ J$.$ Faust cash for personal use, $$4,100.$

$20$Y$2$ Jan. $1$

Jan. $4$

Jan. $5$

Jan. $6$

Jan. $12$

Jan. $20$

Jan. $27$

Jan. $30$

Jan. $31$

Jan. $31$

Jan. $31$

Jan. $30$

Jan. $20$

$1$

Jan. $31$

Jan. $31$Birdy Consulting Services has the following accounts in its ledger: Cash; Accounts Receivable; Supplies; Office Equipment; Accounts Payable; B$.$ J$.$ Faust, Capital; B$.$ J$.$ Faust, Drawing; Fees Earned; Rent Expense; Advertising Expense; Utilities Expense; and Miscellaneous Expense.

Journalize the following selected transactions for January $20$Y$2$ in a two$-$column journal. Journal entry explanations may be omitted. If an amount box does not require an entry, leave it blank.

Date Transactions

Jan. $1.$ Paid rent for the month, $$5,900.$

$4.$ Paid advertising expense, $$3,780.$

$5.$ Paid cash for supplies, $$1,620.$

$6.$ Purchased office equipment on account, $$24,800.$

$12.$ Received cash from customers on account, $$8,100.$

$20.$ Paid creditor on account, $$2,380.$

$27.$ Paid cash for miscellaneous expenses, $$1,030.$

$30.$ Paid utility $($heating$)$ bill for the month, $$380.$

$31.$ Fees earned and billed to customers for the month, $$54,000.$

$31.$ Paid utility $($electricity$)$ bill for the month, $$650.$

$31.$ Paid B$.$ J$.$ Faust cash for personal use, $$4,100.$